Monday, April 14, 2025

For one of my demo invoices the UBL validator says: [BR-Z-01]-An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is “Zero rated” shall contain in the VAT breakdown (BG-23) exactly one VAT category code (BT-118) equal with “Zero rated”.

And yes this invoice sells a bottle of gas with normal VAT rate, and the bottle itself without VAT (because the bottle is actually not sold, the customer gets this money back when he returns the empty bottle).

Does this mean that it’s not allowed to issue invoices with a mixture of normal-vat and zero-vat?

To be exact, my example is even a bit more complex, it contains three different VAT categories “normal”, “reduced” and “exempt”.

>>> from lino import startup
>>> startup('lino_book.projects.cosi1.settings')
>>> from lino.api.doctest import *

>>>

>>> obj = trading.VatProductInvoice.objects.get(pk=111)
>>> print(obj)
SLS 6/2014

>>> rt.show(trading.ItemsByInvoice, obj, language="en")
==================== ================ ========== ======== ======== ============== ========
 Product              Heading          Discount   Pr       Qty      TotExcl        InvObj
-------------------- ---------------- ---------- -------- -------- -------------- --------
 Book                 Book                        29,90    10       299,00
 Stamp                Stamp                       1,40     8        11,20
 Wooden table         Tisch aus Holz              199,99   4        799,96
 **Total (3 rows)**                                        **22**   **1 110,16**
==================== ================ ========== ======== ======== ============== ========

>>> rt.show(vat.MovementsByVoucher, obj, language="en")
================== ==================== ============== ============== ================================= ================ =========
 Account            Partner              Debit          Credit         VAT class                         Match            Cleared
------------------ -------------------- -------------- -------------- --------------------------------- ---------------- ---------
 (7000) Sales                                           299,00         Goods at reduced VAT rate (12%)                    Yes
 (4510) VAT due                                         35,88          Goods at reduced VAT rate (12%)                    Yes
 (7000) Sales                                           11,20          Goods exempt from VAT                              Yes
 (7000) Sales                                           799,96         Services                                           Yes
 (4510) VAT due                                         167,99         Services                                           Yes
 (4000) Customers   Garage Mergelsberg   1 314,03                                                        **SLS 6/2014**   Yes
                                         **1 314,03**   **1 314,03**
================== ==================== ============== ============== ================================= ================ =========

Later it told me “Specification identifier MUST have the value ‘urn:cen.eu:en16931:2017#conformant#urn:UBL.BE:1.0.0.20180214’.” Aha. But what is a Specification identifier? https://docs.peppol.eu/edelivery/specs/reporting/tsr/trn-transaction_statistics/semantic-model/trbt-001/

Error message: [BR-CL-17]-Invoice tax categories MUST be coded using UNCL5305 code list