The TAX rate, represented as percentage that applies to the invoiced item.
請求する品目に対して適用される税率で、パーセントで表現。

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About

ID

ibt-152

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:InvoiceLine / cac:Item / cac:ClassifiedTaxCategory / cbc:Percent

XPath

/ Invoice / cac:InvoiceLine / cac:Item / cac:ClassifiedTaxCategory / 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-050-jp(fatal)
Added

[aligned-ibrp-050-jp]-Each Invoice line (ibg-25) MUST be categorized with an Invoiced item tax category code (ibt-151) and Invoiced item tax rate (ibt-152).

aligned-ibrp-e-05(fatal)
Unchanged

Same as 0.9.2

aligned-ibrp-g-05(fatal)
Unchanged

Same as 0.9.2

aligned-ibrp-o-05(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-05(fatal)
Removed

[aligned-ibrp-ae-05]-In an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) is "Reverse charge" the Invoiced item tax rate (ibt-152) MUST be 0 (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-05(fatal)
Still valid

[aligned-ibrp-e-05]-In an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) is "Exempt from tax", the Invoiced item tax rate (ibt-152) MUST be 0 (zero).

aligned-ibrp-g-05(fatal)
Still valid

[aligned-ibrp-g-05]-In an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) is "Export" the Invoiced item tax rate (ibt-152) MUST be 0 (zero).

aligned-ibrp-ic-05(fatal)
Removed

[aligned-ibrp-ic-05]-In an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) is "Intracommunity supply" the Invoiced item tax rate (ibt-152) MUST be 0 (zero).

aligned-ibrp-o-05(fatal)
Still valid

[aligned-ibrp-o-05]-An Invoice line (ibg-25) where the tax category code (ibt-151) is "Not subject to tax" MUST not contain an Invoiced item tax rate (ibt-152).

aligned-ibrp-s-05(fatal)
Removed

[aligned-ibrp-s-05]-In an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) is "Standard rated" the Invoiced item tax rate (ibt-152) 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-05(fatal)
Removed

[aligned-ibrp-z-05]-In an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) is "Zero rated" the Invoiced item tax rate (ibt-152) MUST be 0 (zero).

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VERSION 0.9.1 RULES (Obsoleted)

Aligned rules (0.9.1)

aligned-ibrp-050-jp (fatal)

[aligned-ibrp-050-jp]-Each Invoice line (ibg-25) MUST be categorized with an Invoiced item tax category code (ibt-151) and Invoiced item tax rate (ibt-152)..

aligned-ibrp-e-05 (fatal)

[aligned-ibrp-e-05]-In an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) is "Exempt from tax", the Invoiced item tax rate (ibt-152) MUST be 0 (zero).

aligned-ibrp-g-05 (fatal)

[aligned-ibrp-g-05]-In an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) is "Export" the Invoiced item tax rate (ibt-152) MUST be 0 (zero).

aligned-ibrp-o-05 (fatal)

[aligned-ibrp-o-05]-An Invoice line (ibg-25) where the tax category code (ibt-151) is "Not subject to tax" MUST not contain an Invoiced item tax rate (ibt-152).

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JP PINT 0.9 RULES (Obsoleted)

Aligned Rules (0.9)

jp-br-co-04(fatal)

[jp-br-co-04]-Invoice line (ibg-25), Invoice line charge (ibg-28) and Invoice line allowance (ibg-27) shall be categorized by both Invoiced item tax category code (ibt-151) and Invoiced item tax rate (ibt-152).

Basic Rule (0.9)

BASIC-00313(fatal)

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

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PEPPOL BIS BILLING 3.0 RULES

EN16931 model bound to UBL rules

BR-AE-05 (fatal)

In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Reverse charge" the Invoiced item VAT rate (BT-152) shall be 0 (zero).

BR-E-05 (fatal)

In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Exempt from VAT", the Invoiced item VAT rate (BT-152) shall be 0 (zero).

BR-G-05 (fatal)

In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Export outside the EU" the Invoiced item VAT rate (BT-152) shall be 0 (zero).

BR-IC-05 (fatal)

In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Intracommunity supply" the Invoiced item VAT rate (BT-152) shall be 0 (zero).

BR-IG-05 (fatal)

In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "IGIC" the invoiced item VAT rate (BT-152) 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-05 (fatal)

In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "IPSI" the Invoiced item VAT rate (BT-152) 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-05 (fatal)

An Invoice line (BG-25) where the VAT category code (BT-151) is "Not subject to VAT" shall not contain an Invoiced item VAT rate (BT-152).

BR-S-05 (fatal)

In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Standard rated" the Invoiced item VAT rate (BT-152) 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-05 (fatal)

In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Zero rated" the Invoiced item VAT rate (BT-152) shall be 0 (zero).