fatalEN 16931EN 16931 business ruleCIIUBLBG-20BG-21BG-23BG-25BT-102BT-118BT-151BT-95
An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "IGIC" shall contain in the VAT breakdown (BG-23) at least one VAT category code (BT-118) equal with "IGIC".
The invoice has at least one line, allowance or charge with VAT category IGIC — the Spanish indirect tax used in the Canary Islands — but the VAT breakdown (BG-23) has no group with that category code.
Add a VAT breakdown group (BG-23) with VAT category code IGIC and its taxable amount (BT-116) — the sum of the net amounts in that category. IGIC behaves like a standard rate, not like an exemption: set the VAT rate (BT-119) to the rate you charged (BR-AF-05 allows 0 or greater) and the VAT category tax amount (BT-117) to taxable amount x rate / 100 (BR-AF-09). Do not add an exemption reason — BR-AF-10 forbids BT-120 and BT-121 here, which is the usual second failure. If you charge more than one IGIC rate you need one breakdown group per rate, not one for the category.
CII — context /rsm:CrossIndustryInvoice
((count(//ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='L']) + count(//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='L'])) >=2 or not (//ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='L'])) and ((count(//ram:CategoryTradeTax[ram:CategoryCode='L']) + count(//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='L'])) >=2 or not (//ram:CategoryTradeTax[ram:CategoryCode='L']))
UBL — context /ubl:Invoice | /cn:CreditNote
((count(//cac:AllowanceCharge/cac:TaxCategory[normalize-space(cbc:ID) = 'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) + count(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'])) > 0 and count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cbc:ID = 'L']) > 0) or ((count(//cac:AllowanceCharge/cac:TaxCategory[normalize-space(cbc:ID) = 'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) + count(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'])) = 0 and count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) = 0)
Nothing is stored, and the whole invoice is checked, not just this rule. A PDF only works if it is Factur-X / ZUGFeRD — a PDF with the invoice XML inside it.