fatalEN 16931EN 16931 business ruleCIIUBLBT-102BT-151BT-95
An Invoice where the VAT category code (BT-151, BT-95 or BT-102) is “Split payment” shall be a domestic Italian invoice.
The invoice uses VAT category code B (Split payment) but is not a domestic Italian invoice — the seller's or the buyer's country is not IT. Split payment (scissione dei pagamenti) is an Italian mechanism: the public-sector or listed buyer pays the VAT straight to the Italian tax authority instead of to the seller. It has no meaning on a cross-border invoice, and nothing in the EN 16931 core defines it outside Italy.
If this really is a domestic Italian split-payment invoice, set both the Seller country (BT-40) and the Buyer country (BT-55) to IT. If it is not, category B is the wrong code: use S for standard rated, AE for reverse charge, or the exemption category that actually applies. Note that this rule only exists in the Peppol and Italian rule sets — the EN 16931 core does not carry it.
CII — context /rsm:CrossIndustryInvoice
(not(//ram:CountryID != 'IT') and //ram:CategoryCode ='B') or (not(//ram:CategoryCode ='B'))
UBL — context /ubl:Invoice | /cn:CreditNote
(not(//cbc:IdentificationCode != 'IT') and (//cac:TaxCategory/cbc:ID ='B' or //cac:ClassifiedTaxCategory/cbc:ID = 'B')) or (not(//cac:TaxCategory/cbc:ID ='B' or //cac:ClassifiedTaxCategory/cbc:ID = 'B'))
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.