Coded identification of a TAX category.
消費税の課税分類属性(標準税率、軽減税率など)を識別するためのコード。

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About

ID

ibt-118

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

Code

Example

S

Code list(s)

UNCL5305

Duty or tax or fee category code (Subset of UNCL5305)

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Syntax binding

Syntax binding

ubl:Invoice / cac:TaxTotal / cac:TaxSubtotal / cac:TaxCategory / cbc:ID

XPath

/ Invoice / cac:TaxTotal [ cbc:TaxAmount / @currencyID = / Invoice / cbc:DocumentCurrencyCode ] / cac:TaxSubtotal / cac:TaxCategory / cbc:ID

Restricted Syntax Cardinality

0..n

UBL 2.1

Element

cbc:ID

Cardinality

0..1

Datatype

UBL Definition

An identifier for this tax category.

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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-047(fatal)
Unchanged

Same as 0.9.2

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-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-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-09(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-09(fatal)
Unchanged

Same as 0.9.2

---

VERSION 0.9.2 RULES

JP PINT 0.9.2 Aligned rules

aligned-ibrp-047(fatal)
Still valid

[aligned-ibrp-047]-Each tax breakdown (ibg-23) MUST be defined through a tax category code (ibt-118).

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-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-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-ae-10(fatal)
Removed

[aligned-ibrp-ae-10]-A tax breakdown (ibg-23) with tax Category code (ibt-118) "Reverse charge" MUST not have a tax exemption reason code (ibt-121) or tax exemption reason text (ibt-120).

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-08(fatal)
Removed

[aligned-ibrp-e-08]-In a tax breakdown (ibg-23) where the tax category code (ibt-118) is "Exempt from tax" the tax category taxable amount (ibt-116) MUST equal the sum of Invoice line net amounts (ibt-131) minus the sum of Document level allowance amounts (ibt-92) plus the sum of Document level charge amounts (ibt-99) where the tax category codes (ibt-151, ibt-95, ibt-102) are "Exempt from tax".

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-e-10(fatal)
Removed

[aligned-ibrp-e-10]-A tax breakdown (ibg-23) with tax Category code (ibt-118) "Exempt from tax" MUST have a tax exemption reason code (ibt-121) or a tax exemption reason text

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-08(fatal)
Removed

[aligned-ibrp-g-08]-In a tax breakdown (ibg-23) where the tax category code (ibt-118) is "Export" the tax category taxable amount (ibt-116) MUST equal the sum of Invoice line net amounts (ibt-131) minus the sum of Document level allowance amounts (ibt-92) plus the sum of Document level charge amounts (ibt-99) where the tax category codes (ibt-151, ibt-95, ibt-102) are "Export".

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-g-10(fatal)
Removed

[aligned-ibrp-g-10]-A tax breakdown (ibg-23) with the tax Category code (ibt-118) "Export" MUST have a tax exemption reason code (ibt-121), meaning "Export" or the tax exemption reason text (ibt-120) "Export" (or the equivalent standard text in another language).

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-08(fatal)
Removed

[aligned-ibrp-ic-08]-In a tax breakdown (ibg-23) where the tax category code (ibt-118) is "Intra-community supply" the tax category taxable amount (ibt-116) MUST equal the sum of Invoice line net amounts (ibt-131) minus the sum of Document level allowance amounts (ibt-92) plus the sum of Document level charge amounts (ibt-99) where the tax category codes (ibt-151, BT-95, BT-102) are "Intra-community supply".

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-ic-10(fatal)
Removed

[aligned-ibrp-ic-10]-A tax breakdown (ibg-23) with the tax Category code (ibt-118) "Intra-community supply" MUST have a tax exemption reason code (ibt-121), meaning "Intra-community supply" or the tax exemption reason text (ibt-120) "Intra-community supply" (or the equivalent standard text in another language).

aligned-ibrp-ic-11(fatal)
Removed

[aligned-ibrp-ic-11]-In an Invoice with a tax breakdown (ibg-23) where the tax category code (ibt-118) is "Intra-community supply" the Actual delivery date (ibt-72) or the Invoicing period (ibg-14) MUST not be blank.

aligned-ibrp-ic-12(fatal)
Removed

[aligned-ibrp-ic-12]-In an Invoice with a tax breakdown (ibg-23) where the tax category code (ibt-118) is "Intra-community supply" the Deliver to country code (ibt-80) MUST not be blank.

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-08(fatal)
Removed

[aligned-ibrp-o-08]-In a tax breakdown (ibg-23) where the tax category code (ibt-118) is " Not subject to tax" the tax category taxable amount (ibt-116) MUST equal the sum of Invoice line net amounts (ibt-131) minus the sum of Document level allowance amounts (ibt-92) plus the sum of Document level charge amounts (ibt-99) where the tax category codes (ibt-151, ibt-95, ibt-102) are "Not subject to tax".

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-o-10(fatal)
Removed

[aligned-ibrp-o-10]-A tax breakdown (ibg-23) with tax Category code (ibt-118) " Not subject to tax" MUST have a tax exemption reason code (ibt-121), meaning " Not subject to tax" or a tax exemption reason text (ibt-120) " Not subject to tax" (or the equivalent standard text in another language).

aligned-ibrp-o-11(fatal)
Removed

[aligned-ibrp-o-11]-An Invoice that contains a tax breakdown group (ibg-23) with a tax category code (ibt-118) "Not subject to tax" MUST not contain other tax breakdown groups (ibg-23).

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-o-13(fatal)
Removed

[aligned-ibrp-o-13]-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 allowances (ibg-20) where Document level allowance tax category code (ibt-95) is not "Not subject to tax".

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-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-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-s-10(fatal)
Removed

[aligned-ibrp-s-10]-A tax breakdown (ibg-23) with tax Category code (ibt-118) "Standard rate" MUST not have a tax exemption reason code (ibt-121) or tax exemption reason text (ibt-120).

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-08(fatal)
Removed

[aligned-ibrp-z-08]-In a tax breakdown (ibg-23) where tax category code (ibt-118) is "Zero rated" the tax category taxable amount (ibt-116) MUST equal the sum of Invoice line net amount (ibt-131) minus the sum of Document level allowance amounts (ibt-92) plus the sum of Document level charge amounts (ibt-99) where the tax category codes (ibt-151, ibt-95, ibt-102) are "Zero rated".

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).

aligned-ibrp-z-10(fatal)
Removed

[aligned-ibrp-z-10]-A tax breakdown (ibg-23) with tax Category code (ibt-118) "Zero rated" MUST not have a tax exemption reason code (ibt-121) or tax exemption reason text (ibt-120).

---

VERSION 0.9.1 RULES (Obsoleted)

Aligned rules (0.9.1)

aligned-ibrp-047 (fatal)

[aligned-ibrp-047]-Each tax breakdown (ibg-23) MUST be defined through a tax category code (ibt-118).

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-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-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-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-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-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).

---

JP PINT 0.9 RULES (Obsoleted)

Aligned Rules (0.9)

jp-br-03(fatal)

[jp-br-03]-Tax scheme (ibt-118-1) shall use VAT from UNECE 5153 code list. VAT means Consumption Tax in Japan.

---

PEPPOL BIS BILLING 3.0 RULES

EN16931 model bound to UBL rules

BR-47 (fatal)

Each VAT breakdown (BG-23) shall be defined through a VAT category code (BT-118).

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-08 (fatal)

In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Reverse charge" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Reverse charge".

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-AE-10 (fatal)

A VAT breakdown (BG-23) with VAT Category code (BT-118) "Reverse charge" shall have a VAT exemption reason code (BT-121), meaning "Reverse charge" or the VAT exemption reason text (BT-120) "Reverse charge" (or the equivalent standard text in another language).

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-08 (fatal)

In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Exempt from VAT" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Exempt from VAT".

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-E-10 (fatal)

A VAT breakdown (BG-23) with VAT Category code (BT-118) "Exempt from VAT" shall have a VAT exemption reason code (BT-121) or a VAT exemption reason text (BT-120).

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-08 (fatal)

In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Export outside the EU" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Export outside the EU".

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-G-10 (fatal)

A VAT breakdown (BG-23) with the VAT Category code (BT-118) "Export outside the EU" shall have a VAT exemption reason code (BT-121), meaning "Export outside the EU" or the VAT exemption reason text (BT-120) "Export outside the EU" (or the equivalent standard text in another language).

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-08 (fatal)

In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Intra-community supply".

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-IC-10 (fatal)

A VAT breakdown (BG-23) with the VAT Category code (BT-118) "Intra-community supply" shall have a VAT exemption reason code (BT-121), meaning "Intra-community supply" or the VAT exemption reason text (BT-120) "Intra-community supply" (or the equivalent standard text in another language).

BR-IC-11 (fatal)

In an Invoice with a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" the Actual delivery date (BT-72) or the Invoicing period (BG-14) shall not be blank.

BR-IC-12 (fatal)

In an Invoice with a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" the Deliver to country code (BT-80) shall not be blank.

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-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-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-IG-10 (fatal)

A VAT breakdown (BG-23) with VAT Category code (BT-118) "IGIC" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).

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-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-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-IP-10 (fatal)

A VAT breakdown (BG-23) with VAT Category code (BT-118) "IPSI" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).

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-08 (fatal)

In a VAT breakdown (BG-23) where the VAT category code (BT-118) is " Not subject to VAT" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Not subject to VAT".

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-O-10 (fatal)

A VAT breakdown (BG-23) with VAT Category code (BT-118) " Not subject to VAT" shall have a VAT exemption reason code (BT-121), meaning " Not subject to VAT" or a VAT exemption reason text (BT-120) " Not subject to VAT" (or the equivalent standard text in another language).

BR-O-11 (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 other VAT breakdown groups (BG-23).

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-O-13 (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 allowances (BG-20) where Document level allowance VAT category code (BT-95) is not "Not subject to VAT".

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-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-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-S-10 (fatal)

A VAT breakdown (BG-23) with VAT Category code (BT-118) "Standard rate" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).

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-08 (fatal)

In a VAT breakdown (BG-23) where VAT category code (BT-118) is "Zero rated" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amount (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Zero rated".

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).

BR-Z-10 (fatal)

A VAT breakdown (BG-23) with VAT Category code (BT-118) "Zero rated" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).