CII-SR-472: A discount or charge can have only one VAT entry

What it means

The check counts the VAT entries inside each discount or charge, on the whole invoice or on a line, and fails when there is more than one. The entry holds the VAT category and rate that apply to that discount or charge. In the Factur-X, ZUGFeRD and NLCIUS rule sets the official wording asks instead that each discount or charge contains a VAT rate (BT-96 for a discount, BT-103 for a charge).

Why it matters

A discount or charge belongs to one VAT category, because it changes the taxable amount of that category in the VAT breakdown. With two entries the recipient cannot tell which category to adjust, so the invoice is rejected.

How to fix it

Open the discount or charge in your invoicing software and check its VAT setting. Keep one VAT category with its rate, and make sure the rate is filled in because some rule sets ask for it. If a discount covers goods taxed at different rates, split it into one discount per rate.

The rule as published

CategoryTradeTax shall occur at most once in a Specified Trade Allowance Charge.

Where Factur-X 1.09 BASIC WL, Factur-X 1.09 BASIC, Factur-X 1.09 EN 16931, Factur-X 1.09 EXTENDED, ZUGFeRD 2.5 BASIC WL, ZUGFeRD 2.5 BASIC, ZUGFeRD 2.5 EN 16931, ZUGFeRD 2.5 EXTENDED, NLCIUS (CII) run it, the rule reads:

Each Specified Trade Allowance Charge (BG-20)(BG-21) should contain a VAT rate (BT-96).

Where this rule applies