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BR-S-5 Standard-rated VAT breakdown rate must be greater than zero

In any VAT breakdown row (BG-23) where the VAT category code (BT-118) is "Standard rated", the VAT category rate (BT-119) must be greater than zero.

Problem Description

In any VAT breakdown row (BG-23) where the VAT category code (BT-118) is "Standard rated", the VAT category rate (BT-119) must be greater than zero.

ERROR

XRechnung 3.0

Context and Significance

A zero rate combined with a "Standard rated" code is a contradiction. If the supply is in fact zero-rated, code "Z" or "E" must be used instead so the breakdown classifies the supply correctly.

Solution

Set BT-119 to the applicable positive rate (for example 19 in Germany, 22 in Italy) whenever BT-118 is "S".

Quick actions

Validate XMLConvert invoice

Valid Examples

  • BT-118 = "S", BT-119 = 19
  • BT-118 = "S", BT-119 = 7

Invalid Examples

  • BT-118 = "S", BT-119 = 0
  • BT-118 = "S", BT-119 absent

Affected Fields

BT-118 VAT category code
BT-119 VAT category rate

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