VATEX ExemptionReasonCode not written to Header VAT Breakdown (BR-IC-10 violation) #237
Description
Title
VATEX ExemptionReasonCode not written to Header VAT Breakdown (BR-IC-10 violation)
Environment
- ERPNext 15.x
- eu_einvoice 15.x
- Hosted on Frappe Cloud
Scenario
- Intra-community supply (DE → SK)
- VAT Category Code: K
- VAT Rate: 0%
- VATEX-EU-IC mapped via Code List (Applies to: Tax Category, Account, Sales Taxes and Charges Template)
Observed Behaviour
-
VATEX-EU-IC is correctly written at line level:
ram:SpecifiedLineTradeSettlement
ram:ApplicableTradeTax
ram:TypeCodeVAT</ram:TypeCode>
ram:CategoryCodeK</ram:CategoryCode>
ram:ExemptionReasonCodeVATEX-EU-IC</ram:ExemptionReasonCode>
ram:RateApplicablePercent0</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>
</ram:SpecifiedLineTradeSettlement> -
However, the same exemption reason is not written in the VAT Breakdown at header level:
ram:ApplicableHeaderTradeSettlement
ram:ApplicableTradeTax
ram:CalculatedAmount0.0</ram:CalculatedAmount>
ram:TypeCodeVAT</ram:TypeCode>
ram:BasisAmount20.0</ram:BasisAmount>
ram:CategoryCodeK</ram:CategoryCode>
ram:RateApplicablePercent0</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>
</ram:ApplicableHeaderTradeSettlement>
The header VAT Breakdown contains:
- CategoryCode = K
- RateApplicablePercent = 0
- but no ExemptionReasonCode and no ExemptionReason text
Result
Peppol validation fails with:
[BR-IC-10] – A VAT Breakdown (BG-23) with VAT Category Code (BT-118) "Intra-community supply" shall have a VAT exemption reason code (BT-121), meaning "Intra-community supply" or the VAT exemption reason text (BT-120) "Intra-community supply" (or the equivalent standard text in another language).
Expected Behaviour
If VATEX-EU-IC is determined for VAT Category K, it should also be written in the corresponding Header VAT Breakdown block (BT-121), or alternatively the exemption reason text (BT-120) should be populated.