2. Semantic model
  3. INVOICE LINE

INVOICE LINE

請求書明細行

A group of business terms providing information on individual Invoice lines.
請求書明細行に関する情報を提供するビジネス用語のグループ。

About

ID
ibg-25
Cardinality
Madatory / Multiple (1..n)

Mandatory and repeatable, minimum 1 occurrence and unbounded upper maximum occurrences of the information element (or group of information elements) shall be present in any compliant instance document. (Source: EN 16931-1)
必須、最小1回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しなければならない。

Syntax binding

Syntax binding
ubl:Invoice / cac:InvoiceLine
XPath
/ Invoice / cac:InvoiceLine
Restricted Syntax Cardinality
0..n
UBL 2.1
Element
cac:InvoiceLine
Cardinality
1..n
Datatype
UBL Definition
A line describing an invoice item.

Child elements

  ID Business Term Card Definition
 ibt-126• Invoice line identifier
請求書明細行ID		1..1A unique identifier for the individual line within the Invoice.
この請求書内で個々の明細行を一意に識別するためのID。
Example: 10
 ibt-127• Invoice line note
請求書明細行注釈		0..1A textual note that gives unstructured information that is relevant to the Invoice line.
請求書明細行に関連する構造化されていない情報を提供するためのテキスト、注釈。
ibg-36• LINE DOCUMENT REFERENCE
明細行文書参照		0..1An identifier for an object on which the invoice line is based, given by the Seller.
売り手によって指定された、請求書の明細行の請求の根拠となっているオブジェクトの識別子。
 ibt-188• • Invoice line document identifier
明細行文書ID		1..1An identifiers for a document that the invoice line referes to.
請求書明細行が参照する文書のID
Example: AB12345
 ibt-189• • Document type code
文書タイプコード		0..1A code that qualifies the type of the document that is referenced.
参照する文書の種類を規定するコード
Example: 383
 ibt-128• Invoice line object identifier
請求書明細行オブジェクトID		0..1An identifier for an object on which the invoice line is based, given by the Seller.
売り手によって提供された、請求書明細行の根拠となるオブジェクトのID。(注：必要に応じて、予約番号、電話番号、メーターポイントなどを指定できる。）
 ibt-128-1• • Scheme identifier
スキーマID		0..1If it may be not clear for the receiver what scheme is used for the identifier.
請求書が参照する文書を識別するためのスキーマID。注：受信者にどのスキーマを使用したか明らかにしていない場合は、UNTDID 1153 code list から選択した、スキーマIDを使用しなければならない。
 ibt-129• Invoiced quantity
請求する数量		1..1The quantity of items (goods or services) that is charged in the Invoice line.
請求書明細行で請求する品目(財又はサービス)の数量。
Example: 4
 ibt-130• Invoiced quantity unit of measure code
請求する数量の数量単位コード		1..1The unit of measure that applies to the invoiced quantity.
請求数量に適用する数量単位コード。
Example: XPP
 ibt-131• Invoice line net amount
値引後請求書明細行金額(税抜き)		1..1The total amount of the Invoice line (before tax).
値引後の請求書明細行の合計金額(税抜き)。
Example: 87700
 ibt-183• Purchase order reference
購買発注書参照		0..1An identifier for a referenced purchase order, issued by the Buyer.
買い手が付番した発注番号を参照するためのID。
Example: 98776
 ibt-132• Referenced purchase order line reference
購買発注明細行参照		0..1An identifier for a referenced line within a purchase order, issued by the Buyer.
買い手が付番した発注書内の明細行を参照するためのID。
 ibt-184• Despatch advice reference
出荷案内書参照		0..1An identifier for a referenced despatch advice.
この請求書が参照する出荷案内書を参照するためのID。
Example: desp98
 ibt-133• Invoice line Buyer accounting reference
請求書明細行買い手会計参照		0..1A textual value that specifies where to book the relevant data into the Buyer's financial accounts.
請求書明細行に関連したデータを買い手のどの勘定科目で記帳するかを指定するテキスト。
ibg-26• INVOICE LINE PERIOD
請求書明細行の期間		0..1A group of business terms providing information about the period relevant for the Invoice line.
請求書明細行に関連する期間に関する情報
 ibt-134• • Invoice line period start date
請求書明細行の期間開始日		0..1The date when the Invoice period for this Invoice line starts.
請求書明細行の請求期間が開始する日付
Example: 2021-03-01
 ibt-135• • Invoice line period end date
請求書明細行の期間終了日		0..1The date when the Invoice period for this Invoice line ends.
請求書明細行の請求期間が終了する日付
Example: 2021-03-31
ibg-27• INVOICE LINE ALLOWANCES
請求書明細行の返金		0..nA group of business terms providing information about allowances applicable to the individual Invoice line.
請求書明細行に適用される返金に関する情報を提供するビジネス用語のグループ。
 ibt-136• • Invoice line allowance amount
請求書明細行の返金金額(税抜き)		1..1The amount of an allowance, without TAX.
返金金額(税抜き)。
Example: 100
 ibt-137• • Invoice line allowance base amount
請求書明細行の返金金額の基準金額		0..1The base amount that may be used, in conjunction with the Invoice line allowance percentage, to calculate the Invoice line allowance amount.
請求書明細行の返金率を乗じて請求書明細行の返金金額を算出する際に使用される基準金額。
Example: 1000
 ibt-138• • Invoice line allowance percentage
請求書明細行の返金の率		0..1The percentage that may be used, in conjunction with the Invoice line allowance base amount, to calculate the Invoice line allowance amount.
請求書明細行の返金基準金額を乗じて請求書明細行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-139• • Invoice line allowance reason
請求書明細行の返金理由		0..1The reason for the Invoice line allowance, expressed as text.
請求書明細行の返金理由をテキストで表現。
Example: Discount
 ibt-140• • Invoice line allowance reason code
請求書明細行の返金理由コード		0..1The reason for the Invoice line allowance, expressed as a code.
請求書明細行の返金理由をコードで表現。
Example: 95
ibg-28• INVOICE LINE CHARGES
請求書明細行の追加請求		0..nA group of business terms providing information about charges and taxes other than TAX applicable to the individual Invoice line.
請求書明細行に適用される追加請求に関する情報を提供するビジネス用語のグループ。
 ibt-141• • Invoice line charge amount
請求書明細行の追加請求金額(税抜き)		1..1The amount of a charge, without TAX.
追加請求金額(税抜き)。
Example: 100
 ibt-142• • Invoice line charge base amount
請求書明細行の追加請求の基準金額		0..1The base amount that may be used, in conjunction with the Invoice line charge percentage, to calculate the Invoice line charge amount.
請求書明細行の追加請求金額を計算するために、請求書明細行の追加請求率が適用される基準金額。
Example: 1000
 ibt-143• • Invoice line charge percentage
請求書明細行の追加請求の率		0..1The percentage that may be used, in conjunction with the Invoice line charge base amount, to calculate the Invoice line charge amount.
請求書明細行の追加請求基準金額に対して請求書明細行の追加請求金額の計算に使用するパーセント。
Example: 10
 ibt-144• • Invoice line charge reason
請求書明細行の追加請求理由		0..1The reason for the Invoice line charge, expressed as text.
請求書明細行の追加請求理由をテキストで表現。
Example: Cleaning
 ibt-145• • Invoice line charge reason code
請求書明細行の追加請求理由コード		0..1The reason for the Invoice line charge, expressed as a code.
請求書明細行の追加請求理由をコードで表現。
Example: CG
ibg-29• PRICE DETAILS
取引価格詳細		1..1A group of business terms providing information about the price applied for the goods and services invoiced on the Invoice line.
請求書明細行で請求する財又はサービスに適用される価格に係る情報を提供するビジネス用語のグループ。
 ibt-146• • Item net price
品目単価(値引後)(税抜き)		1..1The price of an item, exclusive of TAX, after subtracting item price discount.
値引金額を差し引いた後の、消費税を除く品目単価。
Example: 43850
 ibt-147• • Item price discount
品目単価値引(税抜き)		0..1The total discount subtracted from the Item gross price to calculate the Item net price.
品目単価(値引後)(税抜き)を計算するために、品目単価(値引前)(税抜き)から差し引かれる値引。
Example: 1150
 ibt-148• • Item gross price
品目単価(値引前)(税抜き)		0..1The unit price, exclusive of TAX, before subtracting Item price discount.
値引(税抜き)を差し引く前の、品目単価(税抜き)。
Example: 45000
 ibt-149• • Item price base quantity
品目単価基準数量		0..1The number of item units to which the price applies.
単価が適用される品目の数量単位での基準数。
Example: 2
 ibt-150• • Item price base quantity unit of measure code
品目単価基準数量の数量単位コード		0..1The unit of measure that applies to the Item price base quantity.
品目単価基準数量に適用される数量単位。
Example: XPP
ibg-30• LINE TAX INFORMATION
請求書明細行税情報		1..nA group of business terms providing information about the TAX applicable for the goods and services invoiced on the Invoice line.
請求書明細行で請求する財又はサービスに適用される消費税に係る情報を提供するビジネス用語のグループ。
 ibt-151• • Invoiced item TAX category code
請求する品目に対する課税分類コード		1..1The TAX category code for the invoiced item.
請求する品目に対して適用される課税分類コード。
Example: S
 ibt-152• • Invoiced item TAX rate
請求する品目に対する税率		0..1The TAX rate, represented as percentage that applies to the invoiced item.
請求する品目に対して適用される税率で、パーセントで表現。
Example: 10
 ibt-166• • Unit TAX (amount)
請求する品目に対する単位数量当たりの税金額		0..1A TAX amount that applied to each item unit.
請求する品目の単位数量に対して適用される税金額で、パーセントでなく金額で表現。
 ibt-167• • Tax Scheme
税スキーマ		0..1A code indicating the type of tax
税の種類を示すコード。
Example: VAT
ibg-31• ITEM INFORMATION
品目情報		1..1A group of business terms providing information about the goods and services invoiced.
請求する財又はサービスに係る情報を提供するビジネス用語のグループ。
 ibt-153• • Item name
品名		1..1A name for an item.
取引品目の品名。
Example: 極小ねじ
 ibt-154• • Item description
品目摘要		0..1A description for an item.
取引品目を説明した文章。
Example: 半径1.00mmのネジ
 ibt-155• • Item Seller's identifier
売り手による品目ID		0..1An identifier, assigned by the Seller, for the item.
売り手が取引品目に割当てたID
Example: 97iugug876
 ibt-156• • Item Buyer's identifier
買い手による品目ID		0..1An identifier, assigned by the Buyer, for the item.
買い手が取引品目に割当てたID
Example: lfjsdlfkj
 ibt-157• • Item standard identifier
品目標準ID		0..1An item identifier based on a registered scheme.
登録されているスキーマに基づいた品目ID。
Example: 7300010000001
 ibt-157-1• • • Scheme identifier
スキーマID		1..1The identification scheme shall be identified from the entries of the list published by the ISO/IEC 6523 maintenance agency.
使用する場合、識別スキーマは、ISO/IEC 6523 保守機関が公開しているリストから選択しなければならない。
Example: 0088
 ibt-158• • Item classification identifier
品目分類ID		0..nA code for classifying the item by its type or nature.
種類や性質によって品目を分類するコード。
Example: `09348023
 ibt-158-1• • • Scheme identifier
スキーマID		1..1The identification scheme shall be chosen from the entries in UNTDID 7143 [6].
品目分類IDの識別スキーマIDは、UNTDID 7143にある項目から選択すること。
Example: HS
 ibt-158-2• • • Scheme version identifier
スキーマのバージョンID		0..1The version of the identification scheme.
スキーマのバージョン。
 ibt-159• • Item country of origin
品目の原産国		0..1The code identifying the country from which the item originates.
品目の原産国を識別するコード。
Example: JP
ibg-32• • ITEM ATTRIBUTES
品目属性		0..nA group of business terms providing information about properties of the goods and services invoiced.
品目およびサービスのプロパティに関する情報を提供するビジネス用語のグループ。
 ibt-160• • • Item attribute name
品目属性名		1..1The name of the attribute or property of the item.
品目の属性またはプロパティの名称。
Example: 表示単位名称
 ibt-161• • • Item attribute value
品目属性値		1..1The value of the attribute or property of the item.
品目の属性またはプロパティの値。
Example: 個

VERSION 1.0 RULES

Unchanged
Same as 0.9.3
VERSION 0.9.3 RULES
JP PINT 0.9.3 Aligned rules
aligned-ibrp-050-jp(fatal)
Added
[aligned-ibrp-050-jp]-Each Invoice line (ibg-25) MUST be categorized with an Invoiced item tax category code (ibt-151) and Invoiced item tax rate (ibt-152).
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-05(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-05(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-05(fatal)
Unchanged
Same as 0.9.2
JP PINT 0.9.3 Shared rules
ibr-016(fatal)
Unchanged
Same as 0.9.2
ibr-021(fatal)
Unchanged
Same as 0.9.2
ibr-022(fatal)
Unchanged
Same as 0.9.2
ibr-023(fatal)
Changed Message
[ibr-023]-Each Invoice line (ibg-25) MUST have an Invoiced quantity unit of measure code (ibt-130).
ibr-024(fatal)
Unchanged
Same as 0.9.2
ibr-025(fatal)
Unchanged
Same as 0.9.2
ibr-026(fatal)
Unchanged
Same as 0.9.2
ibr-089(fatal)
Unchanged
Same as 0.9.2
VERSION 0.9.2 RULES
JP PINT 0.9.2 Aligned rules
aligned-ibrp-050(fatal)
Removed
[aligned-ibrp-050]-Each Invoice line (ibg-25) MUST be categorized with an Invoiced item tax category code (ibt-151).
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-02(fatal)
Removed
[aligned-ibrp-ae-02]-An Invoice that contains an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) 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-05(fatal)
Removed
[aligned-ibrp-ae-05]-In an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) is "Reverse charge" the Invoiced item tax rate (ibt-152) MUST be 0 (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-02(fatal)
Removed
[aligned-ibrp-e-02]-An Invoice that contains an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) 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-05(fatal)
Still valid
[aligned-ibrp-e-05]-In an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) is "Exempt from tax", the Invoiced item tax rate (ibt-152) 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-02(fatal)
Removed
[aligned-ibrp-g-02]-An Invoice that contains an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) is "Export" MUST contain the Seller tax Identifier (ibt-31) or the Seller tax representative tax identifier (ibt-63).
aligned-ibrp-g-05(fatal)
Still valid
[aligned-ibrp-g-05]-In an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) is "Export" the Invoiced item tax rate (ibt-152) 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-02(fatal)
Removed
[aligned-ibrp-ic-02]-An Invoice that contains an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) 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-05(fatal)
Removed
[aligned-ibrp-ic-05]-In an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) is "Intracommunity supply" the Invoiced item tax rate (ibt-152) 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-02(fatal)
Removed
[aligned-ibrp-o-02]-An Invoice that contains an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) 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-05(fatal)
Still valid
[aligned-ibrp-o-05]-An Invoice line (ibg-25) where the tax category code (ibt-151) is "Not subject to tax" MUST not contain an Invoiced item tax rate (ibt-152).
aligned-ibrp-o-12(fatal)
Removed
[aligned-ibrp-o-12]-An Invoice that contains a tax breakdown group (ibg-23) with a tax category code (ibt-118) "Not subject to tax" MUST not contain an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) 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-02(fatal)
Removed
[aligned-ibrp-s-02]-An Invoice that contains an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) 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-05(fatal)
Removed
[aligned-ibrp-s-05]-In an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) is "Standard rated" the Invoiced item tax rate (ibt-152) 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-05(fatal)
Removed
[aligned-ibrp-z-05]-In an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) is "Zero rated" the Invoiced item tax rate (ibt-152) MUST be 0 (zero).
JP PINT 0.9.2 Shared rules
ibr-016(fatal)
Still valid
[ibr-016]-An Invoice MUST have at least one Invoice line (ibg-25)
ibr-021(fatal)
Still valid
[ibr-021]-Each Invoice line (ibg-25) MUST have an Invoice line identifier (ibt-126).
ibr-022(fatal)
Still valid
[ibr-022]-Each Invoice line (ibg-25) MUST have an invoiced quantity (ibt-129)..
ibr-023(fatal)
Obsoleted
[ibr-023]-An Invoice line (ibg-25) MUST have an Invoiced quantity unit of measure code (ibt-130).
ibr-024(fatal)
Still valid
[ibr-024]-Each Invoice line (ibg-25) MUST have an Invoice line net amount (ibt-131).
ibr-025(fatal)
Still valid
[ibr-025]-Each Invoice line (ibg-25) MUST contain the Item name (ibt-153).
ibr-026(fatal)
Still valid
[ibr-026]-Each Invoice line (ibg-25) MUST contain the Item net price (ibt-146).
ibr-089(fatal)
Still valid
[ibr-089]-Only one invoiced object (ibt-128) is allowed per line (ibg-25).
VERSION 0.9.1 RULES (Obsoleted)
Aligned rules (0.9.1)
aligned-ibrp-050-jp (fatal)
[aligned-ibrp-050-jp]-Each Invoice line (ibg-25) MUST be categorized with an Invoiced item tax category code (ibt-151) and Invoiced item tax rate (ibt-152)..
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-05 (fatal)
[aligned-ibrp-e-05]-In an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) is "Exempt from tax", the Invoiced item tax rate (ibt-152) 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-05 (fatal)
[aligned-ibrp-g-05]-In an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) is "Export" the Invoiced item tax rate (ibt-152) 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-05 (fatal)
[aligned-ibrp-o-05]-An Invoice line (ibg-25) where the tax category code (ibt-151) is "Not subject to tax" MUST not contain an Invoiced item tax rate (ibt-152).
Shared rules (0.9.1)
ibr-016 (fatal)
[ibr-016]-An Invoice MUST have at least one Invoice line (ibg-25)
ibr-021 (fatal)
[ibr-021]-Each Invoice line (ibg-25) MUST have an Invoice line identifier (ibt-126).
ibr-022 (fatal)
[ibr-022]-Each Invoice line (ibg-25) MUST have an invoiced quantity (ibt-129)..
ibr-023 (fatal)
[ibr-023]-An Invoice line (ibg-25) MUST have an Invoiced quantity unit of measure code (ibt-130).
ibr-024 (fatal)
[ibr-024]-Each Invoice line (ibg-25) MUST have an Invoice line net amount (ibt-131).
ibr-025 (fatal)
[ibr-025]-Each Invoice line (ibg-25) MUST contain the Item name (ibt-153).
ibr-026 (fatal)
[ibr-026]-Each Invoice line (ibg-25) MUST contain the Item net price (ibt-146).
ibr-089 (fatal)
[ibr-089]-Only one invoiced object (ibg-36) is allowed per line (ibg-25).
JP PINT 0.9 RULES (Obsoleted)
Aligned Rules (0.9)
jp-br-co-04(fatal)
[jp-br-co-04]-Invoice line (ibg-25), Invoice line charge (ibg-28) and Invoice line allowance (ibg-27) shall be categorized by both Invoiced item tax category code (ibt-151) and Invoiced item tax rate (ibt-152).
Shared Rules (0.9)
ibr-16(fatal)
[ibr-16]-An Invoice shall have at least one Invoice line (ibg-25)
Basic Rule (0.9)
BASIC-00029(fatal)
Minimum 1 instance(s) of cac:InvoiceLine is mandatory.
PEPPOL BIS BILLING 3.0 RULES
EN16931 model bound to UBL rules
BR-16 (fatal)
An Invoice shall have at least one Invoice line (BG-25)
BR-21 (fatal)
Each Invoice line (BG-25) shall have an Invoice line Identifier (BT-126).
BR-22 (fatal)
Each Invoice line (BG-25) shall have an Invoiced quantity (BT-129).
BR-23 (fatal)
An Invoice line (BG-25) shall have an Invoiced quantity unit of measure code (BT-130).
BR-24 (fatal)
Each Invoice line (BG-25) shall have an Invoice line net amount (BT-131).
BR-25 (fatal)
Each Invoice line (BG-25) shall contain the Item name (BT-153).
BR-26 (fatal)
Each Invoice line (BG-25) shall contain the Item net price (BT-146).
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-02 (fatal)
An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) 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-05 (fatal)
In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Reverse charge" the Invoiced item VAT rate (BT-152) 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-04 (fatal)
Each Invoice line (BG-25) shall be categorized with an Invoiced item VAT category code (BT-151).
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-02 (fatal)
An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) 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-05 (fatal)
In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Exempt from VAT", the Invoiced item VAT rate (BT-152) 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-02 (fatal)
An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Export outside the EU" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT Identifier (BT-63).
BR-G-05 (fatal)
In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Export outside the EU" the Invoiced item VAT rate (BT-152) 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-02 (fatal)
An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) 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-05 (fatal)
In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Intracommunity supply" the Invoiced item VAT rate (BT-152) 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-02 (fatal)
An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) 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-05 (fatal)
In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "IGIC" the invoiced item VAT rate (BT-152) 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-02 (fatal)
An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) 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-05 (fatal)
In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "IPSI" the Invoiced item VAT rate (BT-152) 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-02 (fatal)
An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) 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-05 (fatal)
An Invoice line (BG-25) where the VAT category code (BT-151) is "Not subject to VAT" shall not contain an Invoiced item VAT rate (BT-152).
BR-O-12 (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 an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) 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-02 (fatal)
An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) 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-05 (fatal)
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.
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-05 (fatal)
In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Zero rated" the Invoiced item VAT rate (BT-152) shall be 0 (zero).