A group of business terms providing information about allowances applicable to the Invoice as a whole.
請求書レベルの返金に関する情報を提供するビジネス用語のグループ。

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About

ID

ibg-20

Cardinality

Optional / Multiple (0..n)

Conditional,minimum 0 occurence and unboounded upper maximum occurrence of the information element (or group of the information elements) may be present in any compliant instance document; it's use depends on business rules stated as well as the regulatory, commercial and contractual conditions that applies to the business transaction. (Source: EN 16931-1)
任意、最小0の出現で上限は無制限の出現。情報要素（または情報要素のグループ）は、標準に準拠するインスタンスドキュメントに存在する可能性がある。使用するかどうかは、記載されているビジネスルール、およびビジネストランザクションに適用される規制、商業、および契約条件によって異なる。

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Syntax binding

Syntax binding

ubl:Invoice / cac:AllowanceCharge

Selector

cbc:ChargeIndicator = false()

XPath

/ Invoice / cac:AllowanceCharge [ cbc:ChargeIndicator = false() ]

Restricted Syntax Cardinality

0..n

UBL 2.1

Element

cac:AllowanceCharge

Cardinality

0..n

Datatype

UBL Definition

A discount or charge that applies to a price component.

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Child elements

	ID	Business Term	Card	Definition
	ibt-092	• Document level allowance amount 請求書レベルの返金金額(税抜き)	1..1	The amount of an allowance, without TAX. 返金金額(税抜き)。 Example: 100
	ibt-093	• Document level allowance base amount 請求書レベルの返金金額の基準となる金額	0..1	The base amount that may be used, in conjunction with the document level allowance percentage, to calculate the document level allowance amount. 請求書レベルの返金の率を乗じて請求書レベルの返金金額を算出する際に使用される基準金額。 Example: 1000
	ibt-094	• Document level allowance percentage 請求書レベルの返金の率	0..1	The percentage that may be used, in conjunction with the document level allowance base amount, to calculate the document level allowance amount. 請求書レベルの返金基準金額に乗じて、請求書レベルの返金金額を算出する際に使用されるパーセント。 Example: 10
	ibt-097	• Document level allowance reason 請求書レベルの返金の理由	0..1	The reason for the document level allowance, expressed as text. 請求書レベルの返金の理由をテキストで表現。 Example: 請求書を提供するサービス
	ibt-098	• Document level allowance reason code 請求書レベルの返金の理由コード	0..1	The reason for the document level allowance, expressed as a code. 請求書レベルの返金の理由コード。 Example: IS
	ibt-095	• Document level allowance TAX category code 請求書レベルの返金の課税分類コード	1..1	A coded identification of what TAX category applies to the document level allowance. 請求書レベルの返金に適用される課税分類コード。 Example: nS
	ibt-095-1	• • Tax Scheme 税スキーマ	1..1	A code indicating the type of tax 税の種類を示すコード。
	ibt-096	• Document level allowance TAX rate 請求書レベルの返金の税率	0..1	The TAX rate, represented as percentage that applies to the document level allowance. 請求書レベルの返金に適用される消費税率(パーセント)。 Example: 10

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VERSION 1.0 RULES

Unchanged

Same as 0.9.3

---

VERSION 0.9.3 RULES

JP PINT 0.9.3 Aligned rules

aligned-ibrp-032-jp(fatal)
Added

[aligned-ibrp-032jp]-Each Document level allowance (ibg-20) MUST have a Document level allowance tax category code (ibt-095) and Document level allowance tax rate (ibt-096).

aligned-ibrp-e-01(fatal)
Changed Message

[aligned-ibrp-e-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-095 or ibt-102) is "Exempt from tax" MUST contain exactly one tax breakdown (ibg-23) with the tax category code (ibt-118) equal to "Exempt from tax".

aligned-ibrp-e-06(fatal)
Changed Message

[aligned-ibrp-e-06]-In a Document level allowance (ibg-20) where the Document level allowance tax category code (ibt-095) is "Exempt from tax", the Document level allowance tax rate (ibt-096) MUST be 0 (zero).

aligned-ibrp-g-01(fatal)
Changed Message

[aligned-ibrp-g-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-095 or ibt-102) is "Export" MUST contain in the tax breakdown (ibg-23) exactly one tax category code (ibt-118) equal with "Export".

aligned-ibrp-g-06(fatal)
Changed Message

[aligned-ibrp-g-06]-In a Document level allowance (ibg-20) where the Document level allowance tax category code (ibt-095) is "Export" the Document level allowance tax rate (ibt-096) MUST be 0 (zero).

aligned-ibrp-o-01(fatal)
Changed Message

[aligned-ibrp-o-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-095 or ibt-102) is "Not subject to tax" MUST contain exactly one tax breakdown group (ibg-23) with the tax category code (ibt-118) equal to "Not subject to tax".

aligned-ibrp-o-06(fatal)
Changed Message

[aligned-ibrp-o-06]-A Document level allowance (ibg-20) where tax category code (ibt-095) is "Not subject to tax" MUST not contain a Document level allowance tax rate (ibt-096).

JP PINT 0.9.3 Shared rules

ibr-031(fatal)
Unchanged

Same as 0.9.2

ibr-033(fatal)
Unchanged

Same as 0.9.2

---

VERSION 0.9.2 RULES

JP PINT 0.9.2 Aligned rules

aligned-ibrp-032(fatal)
Removed

[aligned-ibrp-032]-Each Document level allowance (ibg-20) MUST have a Document level allowance tax category code (ibt-095).

aligned-ibrp-ae-01(fatal)
Removed

[aligned-ibrp-ae-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-095 or ibt-102) is "Reverse charge" MUST contain in the tax Breakdown (ibg-23) exactly one tax category code (ibt-118) equal with "Tax reverse charge".

aligned-ibrp-ae-03(fatal)
Removed

[aligned-ibrp-ae-03]-An Invoice that contains a Document level allowance (ibg-20) where the Document level allowance tax category code (ibt-95) is "Reverse charge" MUST contain the Seller tax Identifier (ibt-31), the Seller tax registration identifier (ibt-32) and/or the Seller tax representative tax identifier (ibt-63) and the Buyer tax identifier (ibt-48) and/or the Buyer legal registration identifier (ibt-47).

aligned-ibrp-ae-06(fatal)
Removed

[aligned-ibrp-ae-06]-In a Document level allowance (ibg-20) where the Document level allowance tax category code (ibt-95) is "Reverse charge" the Document level allowance tax rate (ibt-96) MUST be greater than zero.

aligned-ibrp-e-01(fatal)
Obsoleted

[aligned-ibrp-e-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-95 or ibt-102) is "Exempt from tax" MUST contain exactly one tax breakdown (ibg-23) with the tax category code (ibt-118) equal to "Exempt from tax".

aligned-ibrp-e-03(fatal)
Removed

[aligned-ibrp-e-03]-An Invoice that contains a Document level allowance (ibg-20) where the Document level allowance tax category code (ibt-95) is "Exempt from tax" MUST contain the Seller tax Identifier (ibt-31), the Seller tax registration identifier (ibt-32) and/or the Seller tax representative tax identifier (ibt-63).

aligned-ibrp-e-06(fatal)
Obsoleted

[aligned-ibrp-e-06]-In a Document level allowance (ibg-20) where the Document level allowance tax category code (ibt-95) is "Exempt from tax", the Document level allowance tax rate (ibt-96) MUST be 0 (zero).

aligned-ibrp-g-01(fatal)
Obsoleted

[aligned-ibrp-g-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-95 or ibt-102) is "Export" MUST contain in the tax breakdown (ibg-23) exactly one tax category code (ibt-118) equal with "Export".

aligned-ibrp-g-03(fatal)
Removed

[aligned-ibrp-g-03]-An Invoice that contains a Document level allowance (ibg-20) where the Document level allowance tax category code (ibt-95) is "Export" MUST contain the Seller tax Identifier (ibt-31) or the Seller tax representative tax identifier (ibt-63).

aligned-ibrp-g-06(fatal)
Obsoleted

[aligned-ibrp-g-06]-In a Document level allowance (ibg-20) where the Document level allowance tax category code (ibt-95) is "Export" the Document level allowance tax rate (ibt-96) MUST be 0 (zero).

aligned-ibrp-ic-01(fatal)
Removed

[aligned-ibrp-ic-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, BT-95 or BT-102) is "Intra-community supply" MUST contain in the tax breakdown (ibg-23) exactly one tax category code (ibt-118) equal with "Intra-community supply".

aligned-ibrp-ic-03(fatal)
Removed

[aligned-ibrp-ic-03]-An Invoice that contains a Document level allowance (ibg-20) where the Document level allowance tax category code (ibt-95) is "Intra-community supply" MUST contain the Seller tax Identifier (ibt-31) or the Seller tax representative tax identifier (ibt-63) and the Buyer tax identifier (ibt-48).

aligned-ibrp-ic-06(fatal)
Removed

[aligned-ibrp-ic-06]-In a Document level allowance (ibg-20) where the Document level allowance tax category code (ibt-95) is "Intra-community supply" the Document level allowance tax rate (ibt-96) MUST be 0 (zero).

aligned-ibrp-o-01(fatal)
Obsoleted

[aligned-ibrp-o-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-95 or ibt-102) is "Not subject to tax" MUST contain exactly one tax breakdown group (ibg-23) with the tax category code (ibt-118) equal to "Not subject to tax".

aligned-ibrp-o-03(fatal)
Removed

[aligned-ibrp-o-03]-An Invoice that contains a Document level allowance (ibg-20) where the Document level allowance tax category code (ibt-95) is "Not subject to tax" MUST not contain the Seller tax identifier (ibt-31), the Seller tax representative tax identifier (ibt-63) or the Buyer tax identifier (ibt-48).

aligned-ibrp-o-06(fatal)
Obsoleted

[aligned-ibrp-o-06]-A Document level allowance (ibg-20) where tax category code (ibt-95) is "Not subject to tax" MUST not contain a Document level allowance tax rate (ibt-96).

aligned-ibrp-o-13(fatal)
Removed

[aligned-ibrp-o-13]-An Invoice that contains a tax breakdown group (ibg-23) with a tax category code (ibt-118) "Not subject to tax" MUST not contain Document level allowances (ibg-20) where Document level allowance tax category code (ibt-95) is not "Not subject to tax".

aligned-ibrp-s-01(fatal)
Removed

[aligned-ibrp-s-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-95 or ibt-102) is "Standard rated" MUST contain in the tax breakdown (ibg-23) at least one tax category code (ibt-118) equal with "Standard rated".

aligned-ibrp-s-03(fatal)
Removed

[aligned-ibrp-s-03]-An Invoice that contains a Document level allowance (ibg-20) where the Document level allowance tax category code (ibt-95) is "Standard rated" MUST contain the Seller tax Identifier (ibt-31), the Seller tax registration identifier (ibt-32) and/or the Seller tax representative tax identifier (ibt-63).

aligned-ibrp-s-06(fatal)
Removed

[aligned-ibrp-s-06]-In a Document level allowance (ibg-20) where the Document level allowance tax category code (ibt-95) is "Standard rated" the Document level allowance tax rate (ibt-96) MUST be greater than zero.

aligned-ibrp-z-01(fatal)
Removed

[aligned-ibrp-z-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-95 or ibt-102) is "Zero rated" MUST contain in the tax breakdown (ibg-23) exactly one tax category code (ibt-118) equal with "Zero rated".

aligned-ibrp-z-03(fatal)
Removed

[aligned-ibrp-z-03]-An Invoice that contains a Document level allowance (ibg-20) where the Document level allowance tax category code (ibt-95) is "Zero rated" MUST contain the Seller tax Identifier (ibt-31), the Seller tax registration identifier (ibt-32) and/or the Seller tax representative tax identifier (ibt-63).

aligned-ibrp-z-06(fatal)
Removed

[aligned-ibrp-z-06]-In a Document level allowance (ibg-20) where the Document level allowance tax category code (ibt-95) is "Zero rated" the Document level allowance tax rate (ibt-96) MUST be 0 (zero).

JP PINT 0.9.2 Shared rules

ibr-031(fatal)
Still valid

[ibr-031]-Each Document level allowance (ibg-20) MUST have a Document level allowance amount (ibt-092).

ibr-033(fatal)
Still valid

[ibr-033]-Each Document level allowance (ibg-20) MUST have a Document level allowance reason (ibt-097) or a Document level allowance reason code (ibt-098).

---

VERSION 0.9.1 RULES (Obsoleted)

Aligned rules (0.9.1)

aligned-ibrp-032-jp (fatal)

[aligned-ibrp-032jp]-Each Document level allowance (ibg-20) MUST have a Document level allowance tax category code (ibt-095) and Document level allowance tax rate (ibt-096)..

aligned-ibrp-e-01 (fatal)

[aligned-ibrp-e-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-95 or ibt-102) is "Exempt from tax" MUST contain exactly one tax breakdown (ibg-23) with the tax category code (ibt-118) equal to "Exempt from tax".

aligned-ibrp-e-06 (fatal)

[aligned-ibrp-e-06]-In a Document level allowance (ibg-20) where the Document level allowance tax category code (ibt-95) is "Exempt from tax", the Document level allowance tax rate (ibt-96) MUST be 0 (zero).

aligned-ibrp-g-01 (fatal)

[aligned-ibrp-g-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-95 or ibt-102) is "Export" MUST contain in the tax breakdown (ibg-23) exactly one tax category code (ibt-118) equal with "Export".

aligned-ibrp-g-06 (fatal)

[aligned-ibrp-g-06]-In a Document level allowance (ibg-20) where the Document level allowance tax category code (ibt-95) is "Export" the Document level allowance tax rate (ibt-96) MUST be 0 (zero).

aligned-ibrp-o-01 (fatal)

[aligned-ibrp-o-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-95 or ibt-102) is "Not subject to tax" MUST contain exactly one tax breakdown group (ibg-23) with the tax category code (ibt-118) equal to "Not subject to tax".

aligned-ibrp-o-06 (fatal)

[aligned-ibrp-o-06]-A Document level allowance (ibg-20) where tax category code (ibt-95) is "Not subject to tax" MUST not contain a Document level allowance tax rate (ibt-96).

Shared rules (0.9.1)

ibr-031 (fatal)

[ibr-031]-Each Document level allowance (ibg-20) MUST have a Document level allowance amount (ibt-092).

ibr-033 (fatal)

[ibr-033]-Each Document level allowance (ibg-20) MUST have a Document level allowance reason (ibt-097) or a Document level allowance reason code (ibt-098).

---

JP PINT 0.9 RULES (Obsoleted)

Aligned Rules (0.9)

jp-br-32(fatal)

[jp-br-32]-Each Document level allowance (ibg-20) shall be categorized by Document level allowance tax category code（ibt-095）and Document level allowance tax rate（ibt-096).

Shared Rules (0.9)

ibr-31(fatal)

[ibr-31]-Each Document level allowance (ibg-20) shall have a Document level allowance amount (ibt-092).

---

PEPPOL BIS BILLING 3.0 RULES

EN16931 model bound to UBL rules

BR-31 (fatal)

Each Document level allowance (BG-20) shall have a Document level allowance amount (BT-92).

BR-32 (fatal)

Each Document level allowance (BG-20) shall have a Document level allowance VAT category code (BT-95).

BR-33 (fatal)

Each Document level allowance (BG-20) shall have a Document level allowance reason (BT-97) or a Document level allowance reason code (BT-98).

BR-AE-01 (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 or BT-102) is "Reverse charge" shall contain in the VAT Breakdown (BG-23) exactly one VAT category code (BT-118) equal with "VAT reverse charge".

BR-AE-03 (fatal)

An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Reverse charge" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63) and the Buyer VAT Identifier (BT-48) and/or the Buyer legal registration Identifier (BT-47).

BR-AE-06 (fatal)

In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Reverse charge" the Document level allowance VAT rate (BT-96) shall be 0 (zero).

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 or BT-102) is “Split payment" shall not contain 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 or BT-102) is “Standard rated”.

BR-CO-21 (fatal)

Each Document level allowance (BG-20) shall contain a Document level allowance reason (BT-97) or a Document level allowance reason code (BT-98), or both.

BR-E-01 (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 or BT-102) is "Exempt from VAT" shall contain exactly one VAT breakdown (BG-23) with the VAT category code (BT-118) equal to "Exempt from VAT".

BR-E-03 (fatal)

An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Exempt from VAT" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).

BR-E-06 (fatal)

In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Exempt from VAT", the Document level allowance VAT rate (BT-96) shall be 0 (zero).

BR-G-01 (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 or BT-102) is "Export outside the EU" shall contain in the VAT breakdown (BG-23) exactly one VAT category code (BT-118) equal with "Export outside the EU".

BR-G-03 (fatal)

An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Export outside the EU" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT Identifier (BT-63).

BR-G-06 (fatal)

In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Export outside the EU" the Document level allowance VAT rate (BT-96) shall be 0 (zero).

BR-IC-01 (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 or BT-102) is "Intra-community supply" shall contain in the VAT breakdown (BG-23) exactly one VAT category code (BT-118) equal with "Intra-community supply".

BR-IC-03 (fatal)

An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Intra-community supply" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT Identifier (BT-63) and the Buyer VAT Identifier (BT-48).

BR-IC-06 (fatal)

In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Intra-community supply" the Document level allowance VAT rate (BT-96) shall be 0 (zero).

BR-IG-01 (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 or BT-102) is "IGIC" shall contain in the VAT breakdown (BG-23) at least one VAT category code (BT-118) equal with "IGIC".

BR-IG-03 (fatal)

An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "IGIC" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).

BR-IG-06 (fatal)

In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "IGIC" the Document level allowance VAT rate (BT-96) shall be 0 (zero) or greater than zero.

BR-IP-01 (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 or BT-102) is "IPSI" shall contain in the VAT breakdown (BG-23) at least one VAT category code (BT-118) equal with "IPSI".

BR-IP-03 (fatal)

An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "IPSI" shall contain the Seller VAT Identifier (BT-31), the Seller Tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).

BR-IP-06 (fatal)

In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "IPSI" the Document level allowance VAT rate (BT-96) shall be 0 (zero) or greater than zero.

BR-O-01 (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 or BT-102) is "Not subject to VAT" shall contain exactly one VAT breakdown group (BG-23) with the VAT category code (BT-118) equal to "Not subject to VAT".

BR-O-03 (fatal)

An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Not subject to VAT" shall not contain the Seller VAT Identifier (BT-31), the Seller tax representative VAT Identifier (BT-63) or the Buyer VAT Identifier (BT-48).

BR-O-06 (fatal)

A Document level allowance (BG-20) where VAT category code (BT-95) is "Not subject to VAT" shall not contain a Document level allowance VAT rate (BT-96).

BR-O-13 (fatal)

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".

BR-S-01 (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 or BT-102) is "Standard rated" shall contain in the VAT breakdown (BG-23) at least one VAT category code (BT-118) equal with "Standard rated".

BR-S-03 (fatal)

An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Standard rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).

BR-S-06 (fatal)

In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Standard rated" the Document level allowance VAT rate (BT-96) shall be greater than zero.

BR-Z-01 (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 or BT-102) is "Zero rated" shall contain in the VAT breakdown (BG-23) exactly one VAT category code (BT-118) equal with "Zero rated".

BR-Z-03 (fatal)

An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Zero rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).

BR-Z-06 (fatal)

In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Zero rated" the Document level allowance VAT rate (BT-96) shall be 0 (zero).