BR-DEX-03: Sub invoice line without exactly one VAT information (BG-DEX-06)

What does this mean?

In an XRechnung extension invoice (UBL), every sub invoice line (BG-DEX-01) must contain exactly one sub invoice line VAT information (BG-DEX-06). At least one sub invoice line has none or several.

Typical causes

The VAT category of a sub invoice line was omitted because it was meant to be inherited from the parent line.
A sub invoice line contains several VAT categories.

How to fix the error

In every sub invoice line, provide exactly one cac:ClassifiedTaxCategory with VAT category and rate under cac:Item.
Put parts with different VAT rates into separate sub invoice lines.
Generate and validate the invoice again.

Example

Wrong

<cac:SubInvoiceLine>
  <cbc:ID>1.1</cbc:ID>
  ...
  <cac:Item>
    <cbc:Name>Installation</cbc:Name>
  </cac:Item>
  ...
</cac:SubInvoiceLine>

Correct

<cac:SubInvoiceLine>
  <cbc:ID>1.1</cbc:ID>
  ...
  <cac:Item>
    <cbc:Name>Installation</cbc:Name>
    <cac:ClassifiedTaxCategory>
      <cbc:ID>S</cbc:ID>
      <cbc:Percent>19</cbc:Percent>
      <cac:TaxScheme>
        <cbc:ID>VAT</cbc:ID>
      </cac:TaxScheme>
    </cac:ClassifiedTaxCategory>
  </cac:Item>
  ...
</cac:SubInvoiceLine>

Related validation rules

• BR-DEX-01: Invalid MIME code of an attachment (BT-125) in the XRechnung extension
• BR-DEX-02: Line net amount does not match the sum of its sub invoice lines
• BR-DEX-04: Scheme of a party identifier is not an ISO 6523 ICD code (extension)
• BR-DEX-05: Scheme of a registration identifier is not an ISO 6523 ICD code (extension)
• BR-DEX-06: Scheme of the item standard identifier (BT-157) is not an ISO 6523 ICD code (extension)
• BR-DEX-07: Scheme of the electronic address is not an EAS code (extension)