BR-O-05

fatalEN 16931EN 16931 business ruleCIIUBLBG-25BT-151BT-152

An Invoice line (BG-25) where the VAT category code (BT-151) is "Not subject to VAT" shall not contain an Invoiced item VAT rate (BT-152).

Why it fails

An invoice line with VAT category Not subject to VAT (O) has a VAT rate (BT-152) that is not allowed for this category: it must be absent altogether.

How to fix it

Remove the VAT rate from the line. A transaction outside the scope of VAT has no rate — not even 0. Or, if the rate is right, the category code on that line is wrong.

What the validator checks

CII — context $VATO_Line

not(ram:RateApplicablePercent)

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

not(cbc:Percent)

Related rules

Part of BR-O — Not subject to VAT.

• BR-O-01
• BR-O-02
• BR-O-03
• BR-O-04
• BR-O-06
• BR-O-07
• BR-O-08
• BR-O-09
• BR-O-10
• BR-O-11
• BR-O-12
• BR-O-13
• BR-O-14

Validate an invoice against this rule →