Faktura

BR-B-01

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.

Why it fails

The invoice has at least one line, allowance or charge with VAT category this VAT category (B), but the VAT breakdown (BG-23) has no matching group for that category.

How to fix it

Add a VAT breakdown group (BG-23) with VAT category code B, its taxable amount (BT-116), VAT rate (BT-119) and VAT category tax amount (BT-117). Every category code used anywhere on the invoice needs exactly one breakdown group.

What the validator checks

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'))

Related rules

Part of BR-B — Split payment (Italy).

Validate an invoice against this rule →