Faktura

BR-AE-05

fatalEN 16931EN 16931 business ruleCIIUBLBG-25BT-151BT-152

In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Reverse charge" the Invoiced item VAT rate (BT-152) shall be 0 (zero).

Why it fails

An invoice line with VAT category Reverse charge (AE) has a VAT rate (BT-152) that is not allowed for this category: it must be exactly 0.

How to fix it

Set the rate to 0. Under reverse charge the buyer accounts for the VAT, so you charge none. Or, if the rate is right, the category code on that line is wrong.

What the validator checks

CII — context $VATAE_Line

ram:RateApplicablePercent = 0

UBL — context cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] | cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

(xs:decimal(cbc:Percent) = 0)

Related rules

Part of BR-AE — Reverse charge.

Validate an invoice against this rule →