Faktura

BR-E-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 "Exempt from VAT", the Invoiced item VAT rate (BT-152) shall be 0 (zero).

Why it fails

An invoice line with VAT category Exempt from VAT (E) 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 and give an exemption reason (see the -10 rule). Or, if the rate is right, the category code on that line is wrong.

What the validator checks

CII — context $VATE_Line

ram:RateApplicablePercent = 0

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

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

Related rules

Part of BR-E — VAT exempt.

Validate an invoice against this rule →