2. Semantic model
  3. TAX BREAKDOWN
  4. TAX category tax amount

TAX category tax amount

課税分類毎の消費税額

The total TAX amount for a given TAX category.
課税分類毎の消費税額合計。

About

ID
ibt-117
Cardinality
Mandatory / Single (1..1)

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

Semantic datatype
Amount
Example
8770

Syntax binding

Syntax binding
ubl:Invoice / cac:TaxTotal / cac:TaxSubtotal / cbc:TaxAmount
XPath
/ Invoice / cac:TaxTotal [ cbc:TaxAmount / @currencyID = / Invoice / cbc:DocumentCurrencyCode ] / cac:TaxSubtotal / cbc:TaxAmount
Restricted Syntax Cardinality
0..n
UBL 2.1
Element
cbc:TaxAmount
Cardinality
1
Datatype
UBL Definition
The amount of this tax subtotal.

VERSION 1.0 RULES

Unchanged
Same as 0.9.3
VERSION 0.9.3 RULES
JP PINT 0.9.3 Aligned rules
aligned-ibr-jp-06(fatal)
Added
[aligned-ibr-jp-06]-Tax category tax amount (ibt-117) with currency code JPY and tax category tax amount in accounting currency (ibt-190) shall not have decimal.
aligned-ibrp-046(fatal)
Unchanged
Same as 0.9.2
aligned-ibrp-051-jp(fatal)
Added
[aligned-ibrp-051-jp]-Tax category tax amount (ibt-117) = tax category taxable amount (ibt-116) x (tax category rate (ibt-119) / 100), rounded to integer. The rounded result amount shall be between the floor and the ceiling.
aligned-ibrp-e-09(fatal)
Changed Context
[aligned-ibrp-e-09]-The tax category tax amount (ibt-117) In a tax breakdown (ibg-23) where the tax category code (ibt-118) equals "Exempt from tax" MUST equal 0 (zero).
aligned-ibrp-g-09(fatal)
Unchanged
Same as 0.9.2
aligned-ibrp-o-09(fatal)
Unchanged
Same as 0.9.2
JP PINT 0.9.3 Shared rule
ibr-co-14(fatal)
Unchanged
Same as 0.9.2
VERSION 0.9.2 RULES
JP PINT 0.9.2 Aligned rules
aligned-ibrp-046(fatal)
Still valid
[aligned-ibrp-046]-Each tax breakdown (ibg-23) MUST have a tax category tax amount (ibt-117).
aligned-ibrp-051(fatal)
Removed
[aligned-ibrp-051]-Tax category tax amount (ibt-117) = tax category taxable amount (ibt-116) x (tax category rate (ibt-119) / 100), rounded to two decimals.
aligned-ibrp-ae-09(fatal)
Removed
[aligned-ibrp-ae-09]-The tax category tax amount (ibt-117) in a tax breakdown (ibg-23) where tax category code (ibt-118) is "Reverse charge" MUST equal the tax category taxable amount (ibt-116) multiplied by the tax category rate (ibt-119).
aligned-ibrp-e-09(fatal)
Obsoleted
[aligned-ibrp-e-09]-The tax category tax amount (ibt-117) In a tax breakdown (ibg-23) where the tax category code (ibt-118) equals "Exempt from tax" MUST equal 0 (zero).
aligned-ibrp-g-09(fatal)
Still valid
[aligned-ibrp-g-09]-The tax category tax amount (ibt-117) in a tax breakdown (ibg-23) where the tax category code (ibt-118) is "Export" MUST be 0 (zero).
aligned-ibrp-ic-09(fatal)
Removed
[aligned-ibrp-ic-09]-The tax category tax amount (ibt-117) in a tax breakdown (ibg-23) where the tax category code (ibt-118) is "Intra-community supply" MUST be 0 (zero).
aligned-ibrp-o-09(fatal)
Still valid
[aligned-ibrp-o-09]-The tax category tax amount (ibt-117) in a tax breakdown (ibg-23) where the tax category code (ibt-118) is "Not subject to tax" MUST be 0 (zero).
aligned-ibrp-s-09(fatal)
Removed
[aligned-ibrp-s-09]-The tax category tax amount (ibt-117) in a tax breakdown (ibg-23) where tax category code (ibt-118) is "Standard rated" MUST equal the tax category taxable amount (ibt-116) multiplied by the tax category rate (ibt-119).
aligned-ibrp-z-09(fatal)
Removed
[aligned-ibrp-z-09]-The tax category tax amount (ibt-117) in a tax breakdown (ibg-23) where tax category code (ibt-118) is "Zero rated" MUST equal 0 (zero).
JP PINT 0.9.2 Shared rule
ibr-co-14(fatal)
Still valid
[ibr-co-14]-Invoice total Tax amount (ibt-110) = Σ Tax category tax amount (ibt-117).
Code list rule (Shared rule)
ibr-cl-03 (fatal)
[ibr-cl-03]-currencyID MUST be coded using ISO code list 4217 alpha-3.
VERSION 0.9.1 RULES (Obsoleted)
Aligned rules (0.9.1)
aligned-ibr-jp-06 (fatal)
[aligned-ibr-jp-06]-Tax category tax amount (ibt-117) with currency code JPY and tax category tax amount in accounting currency (ibt-190) shall not have decimal.
aligned-ibrp-046 (fatal)
[aligned-ibrp-046]-Each tax breakdown (ibg-23) MUST have a tax category tax amount (ibt-117).
aligned-ibrp-051-jp (fatal)
[aligned-ibrp-051-jp]-Tax category tax amount (ibt-117) = tax category taxable amount (ibt-116) x (tax category rate (ibt-119) / 100), rounded to integer. The rounded result amount shall be between the floor and the ceiling..
aligned-ibrp-e-09 (fatal)
[aligned-ibrp-e-09]-The tax category tax amount (ibt-117) In a tax breakdown (ibg-23) where the tax category code (ibt-118) equals "Exempt from tax" MUST equal 0 (zero).
aligned-ibrp-g-09 (fatal)
[aligned-ibrp-g-09]-The tax category tax amount (ibt-117) in a tax breakdown (ibg-23) where the tax category code (ibt-118) is "Export" MUST be 0 (zero).
aligned-ibrp-o-09 (fatal)
[aligned-ibrp-o-09]-The tax category tax amount (ibt-117) in a tax breakdown (ibg-23) where the tax category code (ibt-118) is "Not subject to tax" MUST be 0 (zero).
Shared rule (0.9.1)
ibr-co-14 (fatal)
[ibr-co-14]-Invoice total Tax amount (ibt-110) = Σ Tax category tax amount (ibt-117).
Code list rule (Shared rule)
ibr-cl-03 (fatal)
[ibr-cl-03]-currencyID MUST be coded using ISO code list 4217 alpha-3.
JP PINT 0.9 RULES (Obsoleted)
Aligned Rules (0.9)
jp-br-46(fatal)
[jp-br-46]-Each Tax breakdown (ibg-23) shall have a Tax category tax amount (ibt-117).
Shared Rule (0.9)
ibr-co-14(fatal)
[ibr-co-14]-Invoice total Tax amount (ibt-110) = Σ Tax category tax amount (ibt-117).
PEPPOL BIS BILLING 3.0 RULES
EN16931 model bound to UBL rules
BR-46 (fatal)
Each VAT breakdown (BG-23) shall have a VAT category tax amount (BT-117).
BR-AE-09 (fatal)
The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Reverse charge" shall be 0 (zero).
BR-CO-14 (fatal)
Invoice total VAT amount (BT-110) = Σ VAT category tax amount (BT-117).
BR-CO-17 (fatal)
VAT category tax amount (BT-117) = VAT category taxable amount (BT-116) x (VAT category rate (BT-119) / 100), rounded to two decimals.
BR-DEC-20 (fatal)
The allowed maximum number of decimals for the VAT category tax amount (BT-117) is 2.
BR-E-09 (fatal)
The VAT category tax amount (BT-117) In a VAT breakdown (BG-23) where the VAT category code (BT-118) equals "Exempt from VAT" shall equal 0 (zero).
BR-G-09 (fatal)
The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Export outside the EU" shall be 0 (zero).
BR-IC-09 (fatal)
The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" shall be 0 (zero).
BR-IG-09 (fatal)
The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "IGIC" shall equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119).
BR-IP-09 (fatal)
The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "IPSI" shall equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119).
BR-O-09 (fatal)
The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Not subject to VAT" shall be 0 (zero).
BR-S-09 (fatal)
The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "Standard rated" shall equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119).
BR-Z-09 (fatal)
The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "Zero rated" shall equal 0 (zero).