Faktura

BR-S-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 "Standard rated" the Invoiced item VAT rate (BT-152) shall be greater than zero.

Why it fails

An invoice line with VAT category Standard rated (S) has a VAT rate (BT-152) that is not allowed for this category: it must be greater than zero.

How to fix it

Set the rate to the standard or reduced rate that applies. A zero rate with category S is a contradiction — use Z, E or AE instead. Or, if the rate is right, the category code on that line is wrong.

What the validator checks

CII — context $VATS_Line

ram:RateApplicablePercent > 0

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

(cbc:Percent) > 0

Related rules

Part of BR-S — Standard rated VAT.

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