CII-DT-066: Leave the buyer non-deductible 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 BuyerNonDeductibleTaxSpecifiedTradeAccountingAccount element, a ledger account for the VAT the buyer cannot deduct. EN 16931 has no field for it in the VAT details.

Why it matters

This is a warning, so the invoice is not rejected. Which ledger account the buyer books non-deductible VAT to is the buyer's own bookkeeping choice, and the standard does not carry it 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.

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 BuyerNonDeductibleTaxSpecifiedTradeAccountingAccount 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

BuyerNonDeductibleTaxSpecifiedTradeAccountingAccount should not be present

Where this rule applies