Faktura

BR-S-10

fatalEN 16931EN 16931 business ruleCIIUBLBG-23BT-118BT-120BT-121

A VAT breakdown (BG-23) with VAT Category code (BT-118) "Standard rate" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).

Why it fails

The Standard rated (S) VAT breakdown group carries a VAT exemption reason, but VAT is actually being charged at this category, so there is nothing to exempt.

How to fix it

Remove the exemption reason text (BT-120) and reason code (BT-121) from that group. If you really are not charging VAT, the category code is the thing to change.

What the validator checks

CII — context $VATS

not(../ram:ExemptionReason) and not (../ram:ExemptionReasonCode)

UBL — context /*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

not(cbc:TaxExemptionReason) and not(cbc:TaxExemptionReasonCode)

Related rules

Part of BR-S — Standard rated VAT.

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