CII-DT-062: Leave the buyer repayable tax account out of the VAT details

What it means

VAT in a CII file sits in elements whose names end in TradeTax. This rule checks that none of them holds a BuyerRepayableTaxSpecifiedTradeAccountingAccount element, a ledger account for repayable tax on the buyer's side. EN 16931 has no field for it in the VAT details.

Why it matters

This is a warning, so the invoice is not rejected. Ledger accounts are bookkeeping choices of one party, and the standard does not carry them in the VAT details, so the recipient's software will normally ignore the element. It is worth fixing when a recipient or platform shows warnings, or when you wanted the buyer to see an account to book to.

How to fix it

Check the export settings of your invoicing software and choose the standard EN 16931 output rather than a fuller profile. If you build the XML yourself, delete the BuyerRepayableTaxSpecifiedTradeAccountingAccount element from every TradeTax block. If you want to tell the buyer where to book the invoice, use the buyer accounting reference (BT-19), or BT-133 on a line, which EN 16931 does allow.

The rule as published

BuyerRepayableTaxSpecifiedTradeAccountingAccount should not be present

Where this rule applies