BR-CO-18: no VAT breakdown (BG-23) in the invoice

Create under cac:TaxTotal at least one cac:TaxSubtotal per VAT category, with taxable amount, tax amount, category code and rate; for an exemption with category E, rate 0, amount 0 and an exemption reason. In CII the counterpart is ram:ApplicableTradeTax.

<cac:TaxTotal>
  <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
</cac:TaxTotal>

<cac:TaxTotal>
  <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
  <cac:TaxSubtotal>
    <cbc:TaxableAmount currencyID="EUR">1000.00</cbc:TaxableAmount>
    <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
    <cac:TaxCategory>
      <cbc:ID>E</cbc:ID>
      <cbc:Percent>0</cbc:Percent>
      <cbc:TaxExemptionReason>Exempt under § 19 UStG</cbc:TaxExemptionReason>
      <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
    </cac:TaxCategory>
  </cac:TaxSubtotal>
</cac:TaxTotal>

Your invoice lacks the VAT breakdown, the group in which the taxable amount, the rate and the tax amount stand per VAT category. The norm requires at least one such group in every invoice, even when no tax is due: then it holds the category of the exemption with an amount of zero. Without the breakdown the recipient can neither check nor book the tax, and an invoice without tax details would be incomplete for VAT purposes too.

• For exempt invoices the software writes no breakdown because there is no tax amount.
• The tax details stand only in the lines, not at invoice level.
• A small-business mode leaves the tax group out entirely.