Reference
Markdown exportBR-Z-10 Zero-rated VAT breakdown must not carry an exemption reason
A VAT breakdown (BG-23) with VAT category code (BT-118) "Zero rated" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).
Problem Description
A VAT breakdown (BG-23) with VAT category code (BT-118) "Zero rated" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).
ERROR
XRechnung 3.0
Context and Significance
This EN16931 rule keeps zero-rated (category Z) supplies distinct from exempt supplies, so an exemption reason must not appear on a Z breakdown.
Solution
Remove cbc:TaxExemptionReasonCode (BT-121) and cbc:TaxExemptionReason (BT-120) from the zero-rated TaxCategory; if the supply is genuinely exempt, use category E instead of Z.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- BG-23 with BT-118 = Z, BT-119 = 0 and no BT-120 or BT-121
Invalid Examples
Use these points as the practical checks for this section.
- BG-23 with BT-118 = Z but carrying BT-121 = "VATEX-EU-132"
Code Examples
<cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
<cac:TaxCategory><cbc:ID>Z</cbc:ID><cbc:Percent>0</cbc:Percent></cac:TaxCategory>
</cac:TaxSubtotal><cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:ID>Z</cbc:ID><cbc:Percent>0</cbc:Percent>
<cbc:TaxExemptionReasonCode>VATEX-EU-132</cbc:TaxExemptionReasonCode>
</cac:TaxCategory>
</cac:TaxSubtotal>