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BR-E-07

Validation message

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).

Explanation

A document-level charge uses the VAT category 'exempt from VAT'. Exempt supplies carry no VAT, so the charge's VAT rate must be stated as 0. Here a different rate is given, or none.

How to fix

Ask the seller for a corrected invoice. If the charge belongs to exempt supplies, the rate is 0%; otherwise the wrong category was chosen.

This field is required by §14 Abs. 4 Nr. 8 UStG. A missing or incorrect value may affect input VAT deduction (Vorsteuerabzug) for the recipient.

Applies to

  • EN 16931 (UBL)
  • EN 16931 (CII)