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)。

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About

ID

ibt-103

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

Percentage

Example

10

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Syntax binding

Syntax binding

ubl:Invoice / cac:AllowanceCharge / cac:TaxCategory / cbc:Percent

XPath

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

Restricted Syntax Cardinality

0..n

UBL 2.1

Element

cbc:Percent

Cardinality

0..1

Datatype

UBL Definition

The tax rate for this category, expressed as a percentage.

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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 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-07(fatal)
Unchanged

Same as 0.9.2

aligned-ibrp-g-07(fatal)
Unchanged

Same as 0.9.2

aligned-ibrp-o-07(fatal)
Unchanged

Same as 0.9.2

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VERSION 0.9.2 RULES

JP PINT 0.9.2 Aligned rules

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-ae-08(fatal)
Removed

[aligned-ibrp-ae-08]-For each different value of tax category rate (ibt-119) where the tax category code (ibt-118) is ""Reverse charge", the tax category taxable amount (ibt-116) in a tax breakdown (ibg-23) MUST equal the sum of Invoice line net amounts (ibt-131) plus the sum of document level charge amounts (ibt-99) minus the sum of document level allowance amounts (ibt-92) where the tax category code (ibt-151, ibt-102, ibt-95) is "Standard rated" and the tax rate (ibt-152, ibt-103, ibt-96) equals the tax category rate (ibt-119).

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-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-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-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-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-s-08(fatal)
Removed

[aligned-ibrp-s-08]-For each different value of tax category rate (ibt-119) where the tax category code (ibt-118) is "Standard rated", the tax category taxable amount (ibt-116) in a tax breakdown (ibg-23) MUST equal the sum of Invoice line net amounts (ibt-131) plus the sum of document level charge amounts (ibt-99) minus the sum of document level allowance amounts (ibt-92) where the tax category code (ibt-151, ibt-102, ibt-95) is "Standard rated" and the tax rate (ibt-152, ibt-103, ibt-96) equals the tax category rate (ibt-119).

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).

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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-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-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-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).

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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).

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PEPPOL BIS BILLING 3.0 RULES

EN16931 model bound to UBL rules

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-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-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-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-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-IG-08 (fatal)

For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is "IGIC", the VAT category taxable amount (BT-116) in a VAT breakdown (BG-23) shall equal the sum of Invoice line net amounts (BT-131) plus the sum of document level charge amounts (BT-99) minus the sum of document level allowance amounts (BT-92) where the VAT category code (BT-151, BT-102, BT-95) is "IGIC" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119).

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-IP-08 (fatal)

For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is "IPSI", the VAT category taxable amount (BT-116) in a VAT breakdown (BG-23) shall equal the sum of Invoice line net amounts (BT-131) plus the sum of document level charge amounts (BT-99) minus the sum of document level allowance amounts (BT-92) where the VAT category code (BT-151, BT-102, BT-95) is "IPSI" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119).

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-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-S-08 (fatal)

For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is "Standard rated", the VAT category taxable amount (BT-116) in a VAT breakdown (BG-23) shall equal the sum of Invoice line net amounts (BT-131) plus the sum of document level charge amounts (BT-99) minus the sum of document level allowance amounts (BT-92) where the VAT category code (BT-151, BT-102, BT-95) is "Standard rated" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119).

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).