The TAX rate, represented as percentage that applies for the relevant TAX category.
課税分類毎の税額計算のための率。

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About

ID

ibt-119

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:TaxTotal / cac:TaxSubtotal / cac:TaxCategory / cbc:Percent

XPath

/ Invoice / cac:TaxTotal [ cbc:TaxAmount / @currencyID = / Invoice / cbc:DocumentCurrencyCode ] / cac:TaxSubtotal / 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-048(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.

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VERSION 0.9.2 RULES

JP PINT 0.9.2 Aligned rules

aligned-ibrp-048(fatal)
Still valid

[aligned-ibrp-048]-Each tax breakdown (ibg-23) MUST have a tax category rate (ibt-119), except if the Invoice is not subject to tax.

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-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-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).

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VERSION 0.9.1 RULES (Obsoleted)

Aligned rules (0.9.1)

aligned-ibrp-048 (fatal)

[aligned-ibrp-048]-Each tax breakdown (ibg-23) MUST have a tax category rate (ibt-119), except if the Invoice is not subject to tax.

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..

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JP PINT 0.9 RULES (Obsoleted)

Aligned Rules (0.9)

jp-br-48(fatal)

[jp-br-48]-Tax breakdown (ibg-23) shall be categorized by Tax category rate (ibt-119), except if the Invoice is not subject to tax.

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PEPPOL BIS BILLING 3.0 RULES

EN16931 model bound to UBL rules

BR-48 (fatal)

Each VAT breakdown (BG-23) shall have a VAT category rate (BT-119), except if the Invoice is not subject to VAT.

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-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-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-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).