BR-B2 rules
Where the buyer pays the VAT directly to the tax authority rather than to the seller.
| BR-B-01 | fatal | An Invoice where the VAT category code (BT-151, BT-95 or BT-102) is “Split payment” shall be a domestic Italian invoice. |
| BR-B-02 | fatal | An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95, BT-118… |