A group of business terms providing information about charges and taxes other than TAX, applicable to the Invoice as a whole.
請求書レベルの追加請求や追加税(消費税以外)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-21

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 = true()

XPath

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

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-099	• Document level charge amount 請求書レベルの追加請求金額(税抜き)	1..1	The amount of a charge, without TAX. 追加請求金額(税抜き)。 Example: 100
	ibt-100	• Document level charge base amount 請求書レベルの追加請求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 charge percentage, to calculate the document level charge amount. 請求書レベルの追加請求率を乗じて請求書レベルの追加請求金額を算出する際に使用される基準金額。 Example: 1000
	ibt-101	• Document level charge percentage 請求書レベルの追加請求の率	0..1	The percentage that may be used, in conjunction with the document level charge base amount, to calculate the document level charge amount. 請求書レベルの追加請求基準金額に乗じて請求書レベルの追加請求金額を算出するために使用されるパーセント。 Example: 10
	ibt-104	• Document level charge reason 請求書レベルの追加請求の理由	0..1	The reason for the document level charge, expressed as text. 請求書レベルの追加請求の理由をテキストで表現。 Example: 改修
	ibt-105	• Document level charge reason code 請求書レベルの追加請求の理由コード	0..1	The reason for the document level charge, expressed as a code. 請求書レベルの追加請求の理由コード。 Example: RF
	ibt-102	• Document level charge TAX category code 請求書レベルの追加請求の課税分類コード	1..1	A coded identification of what TAX category applies to the document level charge. 請求書レベルの追加請求に適用される課税分類コード。 Example: S
	ibt-103	• Document level charge TAX rate 請求書レベルの追加請求の税率	0..1	The TAX rate, represented as percentage that applies to the document level charge. 請求書レベルの追加請求に適用される消費税率(パーセント)。 Example: 10
	ibt-102-1	• • 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。

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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-037-jp(fatal)
Added

[aligned-ibrp-037-jp]-Each Document level charge (ibg-21) MUST have a Document level charge tax category code (ibt-102) and Document level charge tax rate (ibt-103).

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-07(fatal)
Unchanged

Same as 0.9.2

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-07(fatal)
Unchanged

Same as 0.9.2

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-07(fatal)
Unchanged

Same as 0.9.2

JP PINT 0.9.3 Shared rules

ibr-036(fatal)
Unchanged

Same as 0.9.2

ibr-038(fatal)
Unchanged

Same as 0.9.2

---

VERSION 0.9.2 RULES

JP PINT 0.9.2 Aligned rules

aligned-ibrp-037(fatal)
Removed

[aligned-ibrp-037]-Each Document level charge (ibg-21) MUST have a Document level charge tax category code (ibt-102).

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-04(fatal)
Removed

[aligned-ibrp-ae-04]-An Invoice that contains a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) 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-07(fatal)
Removed

[aligned-ibrp-ae-07]-In a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Reverse charge" the Document level charge tax rate (ibt-103) 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-04(fatal)
Removed

[aligned-ibrp-e-04]-An Invoice that contains a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) 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-07(fatal)
Still valid

[aligned-ibrp-e-07]-In a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Exempt from tax", the Document level charge tax rate (ibt-103) 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-04(fatal)
Removed

[aligned-ibrp-g-04]-An Invoice that contains a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Export" MUST contain the Seller tax Identifier (ibt-31) or the Seller tax representative tax identifier (ibt-63).

aligned-ibrp-g-07(fatal)
Still valid

[aligned-ibrp-g-07]-In a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Export" the Document level charge tax rate (ibt-103) 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-04(fatal)
Removed

[aligned-ibrp-ic-04]-An Invoice that contains a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) 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-07(fatal)
Removed

[aligned-ibrp-ic-07]-In a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Intra-community supply" the Document level charge tax rate (ibt-103) 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-04(fatal)
Removed

[aligned-ibrp-o-04]-An Invoice that contains a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) 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-07(fatal)
Still valid

[aligned-ibrp-o-07]-A Document level charge (ibg-21) where the tax category code (ibt-102) is "Not subject to tax" MUST not contain a Document level charge tax rate (ibt-103).

aligned-ibrp-o-14(fatal)
Removed

[aligned-ibrp-o-14]-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 charges (ibg-21) where Document level charge tax category code (ibt-102) 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-04(fatal)
Removed

[aligned-ibrp-s-04]-An Invoice that contains a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) 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-07(fatal)
Removed

[aligned-ibrp-s-07]-In a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Standard rated" the Document level charge tax rate (ibt-103) 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-07(fatal)
Removed

[aligned-ibrp-z-07]-In a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Zero rated" the Document level charge tax rate (ibt-103) MUST be 0 (zero).

JP PINT 0.9.2 Shared rules

ibr-036(fatal)
Still valid

[ibr-036]-Each Document level charge (ibg-21) MUST have a Document level charge amount (ibt-099).

ibr-038(fatal)
Still valid

[ibr-038]-Each Document level charge (ibg-21) MUST have a Document level charge reason (ibt-104) or a Document level charge reason code (ibt-105).

---

VERSION 0.9.1 RULES (Obsoleted)

Aligned rules (0.9.1)

aligned-ibrp-037-jp (fatal)

[aligned-ibrp-037-jp]-Each Document level charge (ibg-21) MUST have a Document level charge tax category code (ibt-102) and Document level charge tax rate (ibt-103)..

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-07 (fatal)

[aligned-ibrp-e-07]-In a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Exempt from tax", the Document level charge tax rate (ibt-103) 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-07 (fatal)

[aligned-ibrp-g-07]-In a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Export" the Document level charge tax rate (ibt-103) 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-07 (fatal)

[aligned-ibrp-o-07]-A Document level charge (ibg-21) where the tax category code (ibt-102) is "Not subject to tax" MUST not contain a Document level charge tax rate (ibt-103).

Shared rules (0.9.1)

ibr-036 (fatal)

[ibr-036]-Each Document level charge (ibg-21) MUST have a Document level charge amount (ibt-099).

ibr-038 (fatal)

[ibr-038]-Each Document level charge (ibg-21) MUST have a Document level charge reason (ibt-104) or a Document level charge reason code (ibt-105).

---

JP PINT 0.9 RULES (Obsoleted)

Aligned Rules (0.9)

jp-br-37(fatal)

[jp-br-37]-Each Document level charge (ibg-21) shall be categorized by Document level charge tax category code（ibt-102）and Document level charge tax rate (ibt-103).

Shared Rules (0.9)

ibr-36(fatal)

[ibr-36]-Each Document level charge (ibg-21) shall have a Document level charge amount (ibt-099).

---

PEPPOL BIS BILLING 3.0 RULES

EN16931 model bound to UBL rules

BR-36 (fatal)

Each Document level charge (BG-21) shall have a Document level charge amount (BT-99).

BR-37 (fatal)

Each Document level charge (BG-21) shall have a Document level charge VAT category code (BT-102).

BR-38 (fatal)

Each Document level charge (BG-21) shall have a Document level charge reason (BT-104) or a Document level charge reason code (BT-105).

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-04 (fatal)

An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) 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-07 (fatal)

In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Reverse charge" the Document level charge VAT rate (BT-103) 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-22 (fatal)

Each Document level charge (BG-21) shall contain a Document level charge reason (BT-104) or a Document level charge reason code (BT-105), 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-04 (fatal)

An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) 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-07 (fatal)

In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Exempt from VAT", the Document level charge VAT rate (BT-103) 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-04 (fatal)

An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Export outside the EU" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT Identifier (BT-63).

BR-G-07 (fatal)

In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Export outside the EU" the Document level charge VAT rate (BT-103) 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-04 (fatal)

An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) 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-07 (fatal)

In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Intra-community supply" the Document level charge VAT rate (BT-103) 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-04 (fatal)

An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) 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-07 (fatal)

In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "IGIC" the Document level charge VAT rate (BT-103) 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-04 (fatal)

An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) 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-07 (fatal)

In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "IPSI" the Document level charge VAT rate (BT-103) 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-04 (fatal)

An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) 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-07 (fatal)

A Document level charge (BG-21) where the VAT category code (BT-102) is "Not subject to VAT" shall not contain a Document level charge VAT rate (BT-103).

BR-O-14 (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 charges (BG-21) where Document level charge VAT category code (BT-102) 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-04 (fatal)

An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) 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-07 (fatal)

In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Standard rated" the Document level charge VAT rate (BT-103) 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-07 (fatal)

In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Zero rated" the Document level charge VAT rate (BT-103) shall be 0 (zero).