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Reverse Charge working? #122

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hypers1 opened this issue Nov 28, 2020 · 6 comments
Closed

Reverse Charge working? #122

hypers1 opened this issue Nov 28, 2020 · 6 comments

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@hypers1
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hypers1 commented Nov 28, 2020

Does reverse charge (TAX Catory Code AE) work?
I cannot validate documents with AE:

_[BR-AE-02]-An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is “Reverse charge” shall contain the Seller VAT Identifier (BT-31), the Seller Tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48) and/or the Buyer legal

Test.zip

registration identifier (BT-47).

[BR-AE-10]-A VAT Breakdown (BG-23) with VAT Category code (BT-118) "Reverse charge" shall have a VAT exemption reason code (BT-121), meaning "Reverse charge" or the VAT exemption reason text (BT-120) "Reverse charge" (or the equivalent standard text in another language).

[BR-AE-04]-An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is “Reverse charge” shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48) and/or the Buyer legal registration identifier (BT-47)._

I am a little bit confused, because all required fields are filled. What could be the reason for this?
@hypers1
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hypers1 commented Nov 28, 2020 •
edited
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Hier ist nochmal der Inhalt der XML-Datei. Meiner Meinung nach ist die Datei korrekt (auch wenn man der Doku glauben darf):

<rsm:CrossIndustryInvoice xmlns:a="urn:un:unece:uncefact:data:standard:QualifiedDataType:100" xmlns:rsm="urn:un:unece:uncefact:data:standard:CrossIndustryInvoice:100" xmlns:qdt="urn:un:unece:uncefact:data:standard:QualifiedDataType:100" xmlns:ram="urn:un:unece:uncefact:data:standard:ReusableAggregateBusinessInformationEntity:100" xmlns:xs="http://www.w3.org/2001/XMLSchema" xmlns:udt="urn:un:unece:uncefact:data:standard:UnqualifiedDataType:100">
rsm:ExchangedDocumentContext
ram:GuidelineSpecifiedDocumentContextParameter
ram:IDurn:cen.eu:en16931:2017#compliant#urn:xoev-de:kosit:standard:xrechnung_1.2</ram:ID>
</ram:GuidelineSpecifiedDocumentContextParameter>
</rsm:ExchangedDocumentContext>
rsm:ExchangedDocument
ram:ID18383</ram:ID>
ram:TypeCode380</ram:TypeCode>
ram:IssueDateTime
<udt:DateTimeString format="102">20201127</udt:DateTimeString>
</ram:IssueDateTime>
</rsm:ExchangedDocument>
rsm:SupplyChainTradeTransaction
ram:IncludedSupplyChainTradeLineItem
ram:AssociatedDocumentLineDocument
ram:LineID1</ram:LineID>
</ram:AssociatedDocumentLineDocument>
ram:SpecifiedTradeProduct
ram:SellerAssignedID1</ram:SellerAssignedID>
ram:NameHSW-Tür Instandsetzung</ram:Name>
</ram:SpecifiedTradeProduct>
ram:SpecifiedLineTradeAgreement
ram:GrossPriceProductTradePrice
ram:ChargeAmount52.00</ram:ChargeAmount>
</ram:GrossPriceProductTradePrice>
ram:NetPriceProductTradePrice
ram:ChargeAmount52.00</ram:ChargeAmount>
</ram:NetPriceProductTradePrice>
</ram:SpecifiedLineTradeAgreement>
ram:SpecifiedLineTradeDelivery
<ram:BilledQuantity unitCode="HUR">4.00</ram:BilledQuantity>
</ram:SpecifiedLineTradeDelivery>
ram:SpecifiedLineTradeSettlement
ram:ApplicableTradeTax
ram:TypeCodeVAT</ram:TypeCode>
ram:ExemptionReasonUmkehrung der Steuerschuldnerschaft</ram:ExemptionReason>
ram:CategoryCodeAE</ram:CategoryCode>
ram:RateApplicablePercent0.00</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>
ram:SpecifiedTradeSettlementLineMonetarySummation
ram:LineTotalAmount208.00</ram:LineTotalAmount>
</ram:SpecifiedTradeSettlementLineMonetarySummation>
</ram:SpecifiedLineTradeSettlement>
</ram:IncludedSupplyChainTradeLineItem>
ram:ApplicableHeaderTradeAgreement
ram:BuyerReference123456789</ram:BuyerReference>
ram:SellerTradeParty
ram:ID116078</ram:ID>
ram:NameMustermann GmbH</ram:Name>
ram:DefinedTradeContact
ram:PersonNameWolfgang Muster</ram:PersonName>
ram:TelephoneUniversalCommunication
ram:CompleteNumber069-12335</ram:CompleteNumber>
</ram:TelephoneUniversalCommunication>
ram:EmailURIUniversalCommunication
ram:URIID[email protected]</ram:URIID>
</ram:EmailURIUniversalCommunication>
</ram:DefinedTradeContact>
ram:PostalTradeAddress
ram:PostcodeCode60388</ram:PostcodeCode>
ram:LineOneMusterstrasse 4</ram:LineOne>
ram:CityNameFrankfurt am Main</ram:CityName>
ram:CountryIDDE</ram:CountryID>
</ram:PostalTradeAddress>
ram:SpecifiedTaxRegistration
<ram:ID schemeID="FC">04523149435</ram:ID>
</ram:SpecifiedTaxRegistration>
ram:SpecifiedTaxRegistration
<ram:ID schemeID="VA">DE152338654</ram:ID>
</ram:SpecifiedTaxRegistration>
</ram:SellerTradeParty>
ram:BuyerTradeParty
ram:ID10099</ram:ID>
ram:NameDB Station&Service AG RB Mitte</ram:Name>
ram:DefinedTradeContact
ram:PersonNameKlaus Koffer</ram:PersonName>
</ram:DefinedTradeContact>
ram:PostalTradeAddress
ram:PostcodeCode10115</ram:PostcodeCode>
ram:LineOneElisabeth-Schwarzhaupt-Platz 1</ram:LineOne>
ram:CityNameBerlin</ram:CityName>
ram:CountryIDDE</ram:CountryID>
</ram:PostalTradeAddress>
ram:SpecifiedTaxRegistration
<ram:ID schemeID="VA">DE152138634</ram:ID>
</ram:SpecifiedTaxRegistration>
ram:SpecifiedTaxRegistration
<ram:ID schemeID="FC">04523249415</ram:ID>
</ram:SpecifiedTaxRegistration>
</ram:BuyerTradeParty>
ram:BuyerOrderReferencedDocument
<ram:IssuerAssignedID />
</ram:BuyerOrderReferencedDocument>
</ram:ApplicableHeaderTradeAgreement>
ram:ApplicableHeaderTradeDelivery
ram:ActualDeliverySupplyChainEvent
ram:OccurrenceDateTime
<udt:DateTimeString format="102">20201123</udt:DateTimeString>
</ram:OccurrenceDateTime>
</ram:ActualDeliverySupplyChainEvent>
ram:DeliveryNoteReferencedDocument
ram:IssuerAssignedID22138</ram:IssuerAssignedID>
</ram:DeliveryNoteReferencedDocument>
</ram:ApplicableHeaderTradeDelivery>
ram:ApplicableHeaderTradeSettlement
ram:InvoiceCurrencyCodeEUR</ram:InvoiceCurrencyCode>
ram:SpecifiedTradeSettlementPaymentMeans
ram:TypeCode1</ram:TypeCode>
ram:InformationRechnung</ram:Information>
ram:PayeePartyCreditorFinancialAccount
ram:IBANIDDE54500800000192632400</ram:IBANID>
ram:AccountNameMustermann GmbH</ram:AccountName>
</ram:PayeePartyCreditorFinancialAccount>
ram:PayeeSpecifiedCreditorFinancialInstitution
ram:BICIDDRESDEFFXXX</ram:BICID>
</ram:PayeeSpecifiedCreditorFinancialInstitution>
</ram:SpecifiedTradeSettlementPaymentMeans>
ram:ApplicableTradeTax
ram:CalculatedAmount0.00</ram:CalculatedAmount>
ram:TypeCodeVAT</ram:TypeCode>
ram:BasisAmount233.00</ram:BasisAmount>
ram:CategoryCodeAE</ram:CategoryCode>
ram:RateApplicablePercent0.00</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>
ram:SpecifiedTradeAllowanceCharge
ram:ChargeIndicator
udt:Indicatortrue</udt:Indicator>
</ram:ChargeIndicator>
ram:BasisAmount0.00</ram:BasisAmount>
ram:ActualAmount25.00</ram:ActualAmount>
ram:ReasonLieferpauschale</ram:Reason>
ram:CategoryTradeTax
ram:TypeCodeVAT</ram:TypeCode>
ram:CategoryCodeAE</ram:CategoryCode>
ram:RateApplicablePercent0.00</ram:RateApplicablePercent>
</ram:CategoryTradeTax>
</ram:SpecifiedTradeAllowanceCharge>
ram:SpecifiedTradePaymentTerms
ram:Description10 Tage 3% Skonto, 30 Tage netto</ram:Description>
ram:DueDateDateTime
<udt:DateTimeString format="102">20201227</udt:DateTimeString>
</ram:DueDateDateTime>
</ram:SpecifiedTradePaymentTerms>
ram:SpecifiedTradeSettlementHeaderMonetarySummation
ram:LineTotalAmount208.00</ram:LineTotalAmount>
ram:ChargeTotalAmount25.00</ram:ChargeTotalAmount>
ram:AllowanceTotalAmount0.00</ram:AllowanceTotalAmount>
ram:TaxBasisTotalAmount233.00</ram:TaxBasisTotalAmount>
<ram:TaxTotalAmount currencyID="EUR">0.00</ram:TaxTotalAmount>
ram:GrandTotalAmount233.00</ram:GrandTotalAmount>
ram:DuePayableAmount233.00</ram:DuePayableAmount>
</ram:SpecifiedTradeSettlementHeaderMonetarySummation>
</ram:ApplicableHeaderTradeSettlement>
</rsm:SupplyChainTradeTransaction>
</rsm:CrossIndustryInvoice>

@stephanstapel
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stephanstapel commented Nov 28, 2020 •
edited
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My approach usually is to step through the source code of the validation which is in this case (https://docs.peppol.eu/poacc/billing/3.0/rules/BR-AE-02/):

(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) = 'VAT')]/cbc:CompanyID)) and (exists(//cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) = 'VAT')]/cbc:CompanyID) or exists(//cac:AccountingCustomerParty/cac:Party/cac:PartyLegalEntity/cbc:CompanyID))) or not(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))

Please note that this is an open source project. I'm investing my spare time to enhance the library. I can't support commercial initiatives and check individual mappings for free.
However if you find bugs in the library or need enhancements, I'll be there to help!

@hypers1
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hypers1 commented Nov 29, 2020

I am not sure, wether it is a bug:
When reverse charge is used, some validators (i. e. https://www.epoconsulting.com/erechnung/xrechnung-validator) don't accept the file when the sales taxid (Umsatzsteuer-ID) is marked with the schemeID "VA".

This works not:

                                <ram:SpecifiedTaxRegistration>
                                        <ram:ID schemeID="VA">DE201092120</ram:ID>
                                </ram:SpecifiedTaxRegistration>

This works:

                                <ram:SpecifiedTaxRegistration>
                                        <ram:ID schemeID="VAT">DE201092120</ram:ID>
                                </ram:SpecifiedTaxRegistration>

@landrix
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landrix commented Nov 29, 2020

VA is right

@hypers1
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hypers1 commented Nov 29, 2020

Yes, I think the same, after I studied the documentation. Are some validators working wrong?
I have some files with this problem, that the Deutsche Bahn doesn't accept, because of the VA/VAT-Problem.

@stephanstapel
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there is a similar discussion here:
ConnectingEurope/eInvoicing-EN16931#57

There are some old changes for BR-AE-04 here (referenced in the issue):
ConnectingEurope/eInvoicing-EN16931@68ba586
i.e. for (pure) EN16391, the validation is correct.

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@stephanstapel @landrix @hypers1