BR-G-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 "Export outside the EU" the Invoiced item VAT rate (BT-152) shall be 0 (zero).

Why it fails

An invoice line with VAT category Export outside the EU (G) 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. An export outside the EU carries no VAT. Or, if the rate is right, the category code on that line is wrong.

What the validator checks

CII — context $VATG_Line

ram:RateApplicablePercent = 0

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

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

Related rules

Part of BR-G — Export outside the EU.

• BR-G-01
• BR-G-02
• BR-G-03
• BR-G-04
• BR-G-06
• BR-G-07
• BR-G-08
• BR-G-09
• BR-G-10

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