VAT rate for an exempt document-level charge

Error BR-E-07 EN 16931

In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Exempt from VAT", the Document level charge VAT rate (BT-103) shall be 0 (zero).

Mandatory rule: As long as it is violated, the invoice is invalid and will be rejected by validators.
What is wrong

The RateApplicablePercent of the document-level charge with tax category E is not zero. The test explicitly requires the value 0.

What the rule means

Category E identifies a VAT-exempt transaction; the associated document-level charge must therefore have a VAT rate of zero.

Affected fields BG-21 BT-102 BT-103
Please set the VAT rate of the exempt document-level charge to zero

The VAT rate of the document-level charge in category E is not zero. Adjust the charge's VAT rate to satisfy the check.

What to do
  1. Set the VAT rate of the document-level charge to 0.
  2. Review the call to AddTradeCharge(...) and the supplied taxPercent parameter.
  3. Generate the invoice again and validate it once more.
What it looks like
✗ Triggers the message 
<ram:SpecifiedTradeAllowanceCharge>
  <ram:ChargeIndicator>
    <udt:Indicator>true</udt:Indicator>
  </ram:ChargeIndicator>
  <ram:CategoryTradeTax>
    <ram:CategoryCode>E</ram:CategoryCode>
    <ram:RateApplicablePercent>5</ram:RateApplicablePercent>
  </ram:CategoryTradeTax>
</ram:SpecifiedTradeAllowanceCharge>
✓ Correct 
<ram:SpecifiedTradeAllowanceCharge>
  <ram:ChargeIndicator>
    <udt:Indicator>true</udt:Indicator>
  </ram:ChargeIndicator>
  <ram:CategoryTradeTax>
    <ram:CategoryCode>E</ram:CategoryCode>
    <ram:RateApplicablePercent>0</ram:RateApplicablePercent>
  </ram:CategoryTradeTax>
</ram:SpecifiedTradeAllowanceCharge>
Check in FactoorSharp
  • TaxCategoryCodes (BT-102)
  • FacturXInvoice.AddTradeCharge(basisAmount, currency, actualAmount, chargePercentage, reason, taxTypeCode, taxCategoryCode, taxPercent, reasonCode) (BG-21)
  • FacturXInvoice.AddTradeeCharge(basisAmount, currency, actualAmount, chargePercentage, reason, taxTypeCode, taxCategoryCode, taxPercent, reasonCode) (BG-21)
  • FacturXInvoice.GetTradeCharges() (BG-21)
  • AbstractTradeAllowanceCharge (Document level charge: BG-21)
Technical details

Within the checked CategoryTradeTax context, RateApplicablePercent is compared numerically with 0.

Where the rule applies

The rule applies to a document-level charge in SpecifiedTradeAllowanceCharge whose ChargeIndicator is true and whose tax category is E. It checks RateApplicablePercent in CategoryTradeTax.

Context (rule/@context)
//ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator='true']/ ram:CategoryTradeTax[ram:CategoryCode = 'E']
Test expression (assert/@test)
ram:RateApplicablePercent = 0