Reference

BR-Z-06 Zero-rated document allowance rate must be zero

In a document level allowance (BG-20) where the document level allowance VAT category code (BT-95) is "Zero rated", the document level allowance VAT rate (BT-96) shall be 0 (zero).

Problem Description

In a document level allowance (BG-20) where the document level allowance VAT category code (BT-95) is "Zero rated", the document level allowance VAT rate (BT-96) shall be 0 (zero).

ERROR

XRechnung 3.0

Context and Significance

This EN16931 rule mirrors BR-Z-05 for zero-rated (category Z) document level allowances, keeping the rate at 0 %.

Solution

Set the document level allowance VAT rate (BT-96) to 0 for category Z allowances; use category S with a positive rate if VAT actually applies.

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Valid Examples

Use these points as the practical checks for this section.

Document allowance with BT-95 = Z and BT-96 = 0

Invalid Examples

Use these points as the practical checks for this section.

Document allowance with BT-95 = Z but BT-96 = 19

Code Examples

Valid XML

<cac:AllowanceCharge>
  <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">10.00</cbc:Amount>
  <cac:TaxCategory><cbc:ID>Z</cbc:ID><cbc:Percent>0</cbc:Percent></cac:TaxCategory>
</cac:AllowanceCharge>

Invalid XML

<cac:AllowanceCharge>
  <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">10.00</cbc:Amount>
  <cac:TaxCategory><cbc:ID>Z</cbc:ID><cbc:Percent>19</cbc:Percent></cac:TaxCategory>
</cac:AllowanceCharge>

Affected Fields

BT-95 Document level allowance VAT category code

BT-96 Document level allowance VAT rate

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