The currency used for TAX accounting and reporting purposes as accepted or required in the country of the Seller.
会計報告や税務報告に使用する通貨を表すコード。売り手の国で認められたもしくは要求された会計報告や税務報告に使用する通貨を表すコード。

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About

ID

ibt-006

Cardinality

Optional / Single (0..1)

Conditional,minimum 0 occurence and maximum 1 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回および最大1回の出現。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。

Semantic datatype

Code

Code list(s)

ISO4217

ISO 4217 Currency codes

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Syntax binding

Syntax binding

ubl:Invoice / cbc:TaxCurrencyCode

XPath

/ Invoice / cbc:TaxCurrencyCode

Restricted Syntax Cardinality

0..n

UBL 2.1

Element

cbc:TaxCurrencyCode

Cardinality

0..1

Datatype

UBL Definition

A code signifying the currency used for tax amounts in the Invoice.

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VERSION 1.0 RULES

Unchanged

Same as 0.9.3

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VERSION 0.9.3 RULES

JP PINT 0.9.3 Aligned rule

aligned-ibr-jp-05(fatal)
Added

[aligned-ibr-jp-05]-If Tax accounting currency (ibt-006) is present, it shall be coded using JPY in ISO code list of 4217 alpha-3.

JP PINT 0.9.3 Shared rules

ibr-053(fatal)
Unchanged

Same as 0.9.2

ibr-077(fatal)
Unchanged

Same as 0.9.2

ibr-126(fatal)
Changed Message

[ibr-126]- All currencyID attributes must have the same value as the Invoice currency code (ibt-005), except for amounts expected to be in Tax accounting currency (ibt-006).

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VERSION 0.9.2 RULES

JP PINT 0.9.2 Aligned rule

aligned-ibrp-022(fatal)
Removed

[aligned-ibrp-022]-Only one tax total without tax subtotals (ibg-37) MUST be provided when tax currency code (ibt-006) is provided.

JP PINT 0.9.2 Shared rules

ibr-053(fatal)
Still valid

[ibr-053]-If the Tax accounting currency code (ibt-006) is present, then the Invoice total Tax amount in accounting currency (ibt-111) MUST be provided.

ibr-077(fatal)
Still valid

[ibr-077]-Tax accounting currency code (ibt-006) MUST be different from invoice currency code (ibt-005) when provided.

Code list rule (Shared rule)

ibr-cl-05 (fatal)

[ibr-cl-05]-Tax currency code MUST be coded using ISO code list 4217 alpha-3

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VERSION 0.9.1 RULES (Obsoleted)

Aligned rule (0.9.1)

aligned-ibr-jp-05 (fatal)

[aligned-ibr-jp-05]-If Tax accounting currency (ibt-006) is present, it shall be coded using JPY in ISO code list of 4217 a-3.

Shared rules (0.9.1)

ibr-053 (fatal)

[ibr-053]-If the Tax accounting currency code (ibt-006) is present, then the Invoice total Tax amount in accounting currency (ibt-111) MUST be provided.

ibr-077 (fatal)

[ibr-077]-Tax accounting currency code (ibt-006) MUST be different from invoice currency code (ibt-005) when provided.

Code list rule (Shared rule)

ibr-cl-05 (fatal)

[ibr-cl-05]-Tax currency code MUST be coded using ISO code list 4217 alpha-3

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JP PINT 0.9 RULES (Obsoleted)

Aligned Rule (0.9)

jp-br-co-03(fatal)

[jp-br-co-03]-If Tax accounting currency (ibt-006) is present, it shall be coded using JPY in ISO code list of 4217 a-3.

Shared Rule (0.9)

ibr-53(fatal)

[ibr-53]-If the Tax accounting currency code (ibt-006) is present, then the Invoice total Tax amount in accounting currency (ibt-111) shall be provided.

Basic Rules (0.9)

BASIC-00034(fatal)

This element must have value from codelist ISO4217.

BASIC-00012(fatal)

No more than 1 instance(s) of cbc:TaxCurrencyCode are allowed.

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PEPPOL BIS BILLING 3.0 RULE

EN16931 model bound to UBL rule

BR-53 (fatal)

If the VAT accounting currency code (BT-6) is present, then the Invoice total VAT amount in accounting currency (BT-111) shall be provided.