BR-E-09: The VAT category tax amount (BT-117) In a VAT breakdown (BG-23) where the VAT category…

The rule requires that in each VAT breakdown (BG-23) where the VAT category code (BT-118) is E (“Exempt from VAT”) and the tax scheme is VAT, the VAT category tax amount (BT-117) must be exactly 0. In UBL this means for a cac:TaxSubtotal whose cac:TaxCategory/cbc:ID is E and cac:TaxScheme/cbc:ID is VAT, the sibling cbc:TaxAmount must be 0. In CII it means for a ram:ApplicableTradeTax whose ram:CategoryCode is E and ram:TypeCode is VAT, the ram:CalculatedAmount must be 0. Any non-zero value in this context causes a fatal validation error.

Set the VAT category tax amount to 0 for the exempt VAT category. In UBL, locate the cac:TaxSubtotal with cac:TaxCategory/cbc:ID = E and cac:TaxScheme/cbc:ID = VAT, and set its cbc:TaxAmount to 0. In CII, locate the ram:ApplicableTradeTax with ram:CategoryCode = E and ram:TypeCode = VAT, and set its ram:CalculatedAmount to 0. If the supply is not actually exempt, correct the VAT category code to the non-exempt code that applies; the rule only enforces the zero amount for code E.