BR-O-13

fatalEN 16931EN 16931 business ruleCIIUBLBG-20BG-23BT-118BT-95

An Invoice that contains a VAT breakdown group (BG-23) with a VAT category code (BT-118) "Not subject to VAT" shall not contain Document level allowances (BG-20) where Document level allowance VAT category code (BT-95) is not "Not subject to VAT".

Why it fails

The invoice has a category O breakdown and a document-level allowance with a different VAT category.

How to fix it

Set the allowance's VAT category (BT-95) to O, or move it to the invoice where it belongs.

What the validator checks

CII — context $VATO

not(//ram:CategoryTradeTax[ram:CategoryCode != 'O'])

UBL — context /ubl:Invoice | /cn:CreditNote

(exists(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'O']) and count(//cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID) != 'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) = 0) or not(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'O'])

Related rules

Part of BR-O — Not subject to VAT.

• BR-O-01
• BR-O-02
• BR-O-03
• BR-O-04
• BR-O-05
• BR-O-06
• BR-O-07
• BR-O-08
• BR-O-09
• BR-O-10
• BR-O-11
• BR-O-12
• BR-O-14

Validate an invoice against this rule →