Faktura

BR-AE-07

fatalEN 16931EN 16931 business ruleCIIUBLBG-21BT-102BT-103

In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Reverse charge" the Document level charge VAT rate (BT-103) shall be 0 (zero).

Why it fails

A document level charge with VAT category Reverse charge (AE) has a VAT rate (BT-103) that is not allowed: 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 change the charge's category code so the two agree.

What the validator checks

CII — context $VATAE_Charge

ram:RateApplicablePercent = 0

UBL — context cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[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 →