VAT breakdown

Breaks VAT down per category and rate: taxable amount, tax amount and, where applicable, the exemption reason. At least one breakdown is mandatory — even at 0%, e.g. for reverse charge or intra-community supplies.

Where does it live in the XML?

UBL (XRechnung)

cac:TaxTotal/cac:TaxSubtotal

CII (XRechnung, ZUGFeRD, Factur-X)

ram:ApplicableTradeTax

Contained fields

• BT-116 VAT category taxable amount
• BT-117 VAT category tax amount
• BT-118 VAT category code
• BT-119 VAT category rate
• BT-120 VAT exemption reason text
• BT-121 VAT exemption reason code

Checked by these rules

• BR-CO-14 VAT total mismatch
• BR-CO-17 VAT amount miscalculated
• BR-CO-18 VAT breakdown missing
• BR-S-10 Standard rate (S): no exemption reason allowed
• BR-Z-9 Zero rated (Z): VAT amount must be 0
• BR-Z-10 Zero rated (Z): no exemption reason allowed
• BR-E-9 Exempt (E): VAT amount must be 0
• BR-E-10 Exempt (E): exemption reason missing
• BR-AE-9 Reverse charge (AE): VAT amount must be 0
• BR-AE-10 Reverse charge (AE): exemption reason missing
• BR-G-9 Export (G): VAT amount must be 0
• BR-G-10 Export (G): exemption reason missing
• BR-IC-9 Intra-community (K): VAT amount must be 0
• BR-IC-10 Intra-community (K): exemption reason missing

← All EN 16931 terms
Semantics: EN 16931-1. Simplified explanation in our own words — the norm is authoritative.