Reference
Markdown exportBR-Z-04 Zero-rated document charge requires a seller tax identifier
An invoice that contains a document level charge (BG-21) whose document level charge VAT category code (BT-102) is "Zero rated" shall contain the Seller VAT identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
Problem Description
ERROR
EN 16931 VAT category rule
Context and Significance
This EN16931 rule is the counterpart of BR-Z-02 and BR-Z-03 for document level charges with category Z. In practice, the error occurs when a delivery or installation charge on a zero-rated supply is exported as a document level charge and the seller master data holds no tax identifier.
Solution
Provide the seller VAT identifier (BT-31), tax registration identifier (BT-32) or tax representative VAT identifier (BT-63) whenever a document level charge uses category Z.
Quick actions
Valid Examples
- Document charge with category Z at 0 % and seller VAT identifier DE123456789 present
Invalid Examples
- Document charge with category Z but no BT-31, BT-32 or BT-63 on the seller party
Code Examples
<cac:AllowanceCharge>
<cbc:ChargeIndicator>true</cbc:ChargeIndicator>
<cbc:Amount currencyID="EUR">15.00</cbc:Amount>
<cac:TaxCategory><cbc:ID>Z</cbc:ID><cbc:Percent>0</cbc:Percent><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>
</cac:AllowanceCharge>
<cac:AccountingSupplierParty>
<cac:Party>
<cac:PartyTaxScheme>
<cbc:CompanyID>DE123456789</cbc:CompanyID>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:PartyTaxScheme>
</cac:Party>
</cac:AccountingSupplierParty><cac:AllowanceCharge>
<cbc:ChargeIndicator>true</cbc:ChargeIndicator>
<cbc:Amount currencyID="EUR">15.00</cbc:Amount>
<cac:TaxCategory><cbc:ID>Z</cbc:ID><cbc:Percent>0</cbc:Percent><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>
</cac:AllowanceCharge>
<cac:AccountingSupplierParty><cac:Party></cac:Party></cac:AccountingSupplierParty>