XML invoice in extended format with UNECE Tax Category [AA] Lower rate is not valid

[piemar1]

Description

I have created xml invoice with the use of Odoo 16.0 software + OCA module account_invoice_facturx.
Invoice contains 1 line with 7% tax with Category Code "AA" - >> see attachment.

INV-2023-00097.txt

I tried to validate this invoice with Mustang, with different configurations. Each time without success.
Most problematic issue was visible below "Value of 'ram:CategoryCode' is not allowed."

java -jar Mustang-CLI-2.9.0.jar --action validate --source ./new_inv/INV-2023-00097.xml 
11:23:10.454 [main] INFO  c.h.s.x.SchematronResourceXSLTCache - Compiling XSLT instance [cpPath=/xslt/ZF_221/FACTUR-X_EXTENDED.xslt; urlResolved=true; URL=jar:file:/home/piemar/Pulpit/hs/addons-din/Mustang/Mustang-CLI-2.9.0.jar!/xslt/ZF_221/FACTUR-X_EXTENDED.xslt]
11:23:15.897 [main] INFO  o.m.validator.XMLValidator - FailedAssert 
11:23:15.902 [main] ERROR o.m.validator.ZUGFeRDValidator - Error 4: 
	Value of 'ram:CategoryCode' is not allowed. from /xslt/ZF_221/FACTUR-X_EXTENDED.xslt)
11:23:15.903 [main] INFO  o.m.validator.XMLValidator - FailedAssert 
11:23:15.903 [main] ERROR o.m.validator.ZUGFeRDValidator - Error 4: 
	Value of 'ram:CategoryCode' is not allowed. from /xslt/ZF_221/FACTUR-X_EXTENDED.xslt)
11:23:15.918 [main] INFO  o.m.validator.ZUGFeRDValidator - Parsed PDF:absent XML:invalid Signature:null Checksum:A713B1DA21A09E898622F4DCD6167BBF588236B2 Profile:urn:cen.eu:en16931:2017#conformant#urn:factur-x.eu:1p0:extended Version:2 Took:5648ms Errors:[4,4] 
<?xml version="1.0" encoding="UTF-8"?>

<validation filename="INV-2023-00097.xml" datetime="2023-12-12 11:23:10">
  <xml>
    <info>
      <version>2</version>
      <profile>urn:cen.eu:en16931:2017#conformant#urn:factur-x.eu:1p0:extended</profile>
      <validator version="2.9.0"/>
      <rules>
        <fired>50</fired>
        <failed>2</failed>
      </rules>
      <duration unit="ms">5584</duration>
    </info>
    <messages>
      <error type="4" location="/*[local-name()='CrossIndustryInvoice']/*[local-name()='SupplyChainTradeTransaction']/*[local-name()='ApplicableHeaderTradeSettlement']/*[local-name()='ApplicableTradeTax']/*[local-name()='CategoryCode']" criterion="document('FACTUR-X_EXTENDED_codedb.xml')//cl[@id=27]/enumeration[@value=$codeValue27]">Value of 'ram:CategoryCode' is not allowed. from /xslt/ZF_221/FACTUR-X_EXTENDED.xslt)</error>  
      <error type="4" location="/*[local-name()='CrossIndustryInvoice']/*[local-name()='SupplyChainTradeTransaction']/*[local-name()='IncludedSupplyChainTradeLineItem']/*[local-name()='SpecifiedLineTradeSettlement']/*[local-name()='ApplicableTradeTax']/*[local-name()='CategoryCode']" criterion="document('FACTUR-X_EXTENDED_codedb.xml')//cl[@id=15]/enumeration[@value=$codeValue15]">Value of 'ram:CategoryCode' is not allowed. from /xslt/ZF_221/FACTUR-X_EXTENDED.xslt)</error> 
    </messages>
    <summary status="invalid"/>
  </xml>
  <messages></messages>
  <summary status="invalid"/>
</validation>

Expected behavior

Question is how we can prepare and validate invoice with tax of Category Code "AA" ? Or the invoice is correct, only there need to be some changes in Mustang (configuration / code) ?

[jstaerk]

untdid 5305 says AA=lower rate. I usually use S=Standard rate. It's not neccessary the default rate but as far as I understood this is ment to express why no tax at all applies, if that is the case. And no, AA is apparently not valid :-(

I believe already EN16931 may have restricted 5305 to a subset: in the full listing of the codes on https://ec.europa.eu/digital-building-blocks/sites/display/DIGITAL/Registry+of+supporting+artefacts+to+implement+EN16931 you will also see that tab 5305 has no AA.

The extended profile apparently has not re-introduced it.
Page 55 the technical annex of the factur-x spec (zugferd infopaket, documentation 2. FACTUR-X 1.0.06 Technischer-Anhang.pdf) details

The following entries of UNTDID 5305 are used (detailed information in brackets):

• standard rate (sales tax comes up in standard rate);
• goods taxable by zero rate (sales tax comes up with a percentage of zero);
• tax-exempt (USt./IGIC/IPSI);
• reverse charge (rules of reverse charge apply with USt./IGIC/IPSI);
• sales tax-exempt for intra-community delivery of goods (USt./IGIC/IPSI no tax demanded for intra-community delivery);
• free article of exportation, no tax demanded (USt./IGIC/ IPSI not demanded based on export beyond Europe);
• services beyond tax application area (sale is not underlying USt./IGIC/IPSI)
• general indirect tax levied in the Canaries (IGIC-tax comes up);
• IPSI (tax for Ceuta/Melilla) comes up.
  Synonym: Tax category
  Cardinality: 1 .. 1
  EN16931-ID: BT-151
  Use: The codes for sales tax category are:
• S = standard rate
• Z = zero rated
• E = tax-exempt
• AE = VAT reverse charge
• K = VAT exempt for EEA intra-community supply of goods and services
• G = Free export item, tax not charged
• O = Services outside scope of tax
• L = Canary Islands general indirect tax
• M = Tax for production, services and importation in Ceuta and Melilla