2. Syntax Binding (Semantic model UBL)
  3. Invoice
  4. cac:AccountingSupplierParty
  5. cac:Party
  6. cac:PartyTaxScheme[NOTVAT]
  7. cbc:CompanyID

cbc:CompanyID

The local identification (defined by the Seller's address) of the Seller for tax purposes or a reference that enables the Seller to state his registered tax status.
税務上の売り手の所在地における登録ID（売り手の住所で定義された値）。または売り手が登録済みの税務状況を示すことを可能にする参照ID。

About

Syntax binding
ubl:Invoice / cac:AccountingSupplierParty / cac:Party / cac:PartyTaxScheme / cbc:CompanyID
Restricted Syntax Cardinality
1..1
UBL 2.1
XPath
/ Invoice / cac:AccountingSupplierParty / cac:Party / cac:PartyTaxScheme [ cac:TaxScheme / cbc:ID != 'VAT' ] / cbc:CompanyID
Occurrence
0..1
Datatype
IdentifierType
UBL Definition
An identifier for the party assigned for tax purposes by the taxation authority.
Namespace
cbc urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2

Semantic

Business Term

Seller TAX registration identifier

売り手税登録ID
ID
ibt-032
Description
The local identification (defined by the Seller's address) of the Seller for tax purposes or a reference that enables the Seller to state his registered tax status.
税務上の売り手の所在地における登録ID（売り手の住所で定義された値）。または売り手が登録済みの税務状況を示すことを可能にする参照ID。
Aligned Cardinality
0..1
Semantic datatype
Identifier

VERSION 1.0 RULES

Unchanged
Same as 0.9.3
VERSION 0.9.3 RULES
JP PINT 0.9.3 Aligned rule
aligned-ibrp-sr-13(fatal)
Changed Message
[aligned-ibrp-sr-13]-Seller tax registration (ibt-032) MUST occur maximum once
context
/ubl:Invoice |
/cn:CreditNote
test
(count(cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/upper-case(cbc:ID)!='VAT']/cbc:CompanyID) <= 1)
JP PINT 0.9.3 Shared rules
ibr-sr-42(fatal)
Changed Message
[ibr-sr-42]-Party tax scheme MUST occur maximum twice in accounting supplier party. (ibt-031, ibt-032)
context
cac:AccountingSupplierParty/cac:Party
test
(count(cac:PartyTaxScheme) <= 2)
ibr-sr-57(fatal)
Added
[ibr-sr-57]-Seller TAX identifier (ibt-031) and/or Seller TAX registration identifier (ibt-032) MUST exist.
context
//cac:PartyTaxScheme
test
exists(cbc:CompanyID)
VERSION 0.9.2 RULE
JP PINT 0.9.2 Aligned rule
aligned-ibrp-sr-13(fatal)
Obsoleted
[aligned-ibrp-sr-13]-Seller tax registration(ibt-032) MUST occur maximum once
context
/ubl:Invoice |
/cn:CreditNote
test
(count(cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/upper-case(cbc:ID)!='VAT']/cbc:CompanyID) <= 1)
Code list rule (Shared rule)
ibr-cl-27 (fatal)
[ibr-cl-27]-The Tax scheme code (ibt-167) shall be from list of allowed tax schemes.
Context
cac:TaxScheme/cbc:ID
Test
(
  (
    not(contains(normalize-space(.), ' ')) and
    contains(' VAT GST ',
      concat(' ', normalize-space(.), ' ')
    )
  )
)
VERSION 0.9.1 RULE
Obsoleted
Aligned rule (0.9.1)
aligned-ibrp-sr-13 (fatal)
[aligned-ibrp-sr-13]-Seller tax registration (ibt-032) MUST occur maximum once
context
/ubl:Invoice |
/cn:CreditNote
test
(count(cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/upper-case(cbc:ID)!='VAT']/cbc:CompanyID) <= 1)
Code list rule (Shared rule)
ibr-cl-27 (fatal)
[ibr-cl-27]-The Tax scheme code (ibt-167) shall be from list of allowed tax schemes.
Context
cac:TaxScheme/cbc:ID
Test
(
  (
    not(contains(normalize-space(.), ' ')) and
    contains(' VAT GST ',
      concat(' ', normalize-space(.), ' ')
    )
  )
)
PEPPOL BIS BILLING 3.0 RULES
Rules for Peppol BIS 3.0 Billing rule
IT-R-001 (fatal)
[IT-R-001] BT-32 (Seller tax registration Identifier) - For Italian suppliers BT-32 minimum length 11 and maximum length shall be 16. Per i fornitori italiani il BT-32 deve avere una lunghezza tra 11 e 16 caratteri
context
cac:AccountingSupplierParty/cac:Party[$supplierCountry = 'IT']/cac:PartyTaxScheme[normalize-space(cac:TaxScheme/cbc:ID) != 'VAT']
test
matches(normalize-space(cbc:CompanyID),'^[A-Z0-9]{11,16}$')
EN16931 model bound to UBL rules
BR-AE-02 (fatal)
An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Reverse charge" shall contain the Seller VAT Identifier (BT-31), the Seller Tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63) and the Buyer VAT Identifier (BT-48) and/or the Buyer legal registration Identifier (BT-47).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID)) and
  (exists(//cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID) or
    exists(//cac:AccountingCustomerParty/cac:Party/cac:PartyLegalEntity/cbc:CompanyID))) or
not(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
  )
)
BR-AE-03 (fatal)
An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Reverse charge" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63) and the Buyer VAT Identifier (BT-48) and/or the Buyer legal registration Identifier (BT-47).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID) =
    'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID)) and
  (exists(//cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID) or
    exists(//cac:AccountingCustomerParty/cac:Party/cac:PartyLegalEntity/cbc:CompanyID))) or
not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID) =
    'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
  )
)
BR-AE-04 (fatal)
An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Reverse charge" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63) and the Buyer VAT Identifier (BT-48) and/or the Buyer legal registration Identifier (BT-47).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID) =
    'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID)) and
  (exists(//cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID) or
    exists(//cac:AccountingCustomerParty/cac:Party/cac:PartyLegalEntity/cbc:CompanyID))) or
not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID) =
    'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
  )
)
BR-E-02 (fatal)
An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Exempt from VAT" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
  )
)
BR-E-03 (fatal)
An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Exempt from VAT" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))
BR-E-04 (fatal)
An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Exempt from VAT" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))
BR-IG-02 (fatal)
An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "IGIC" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
  )
)
BR-IG-03 (fatal)
An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "IGIC" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))
BR-IG-04 (fatal)
An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "IGIC" shall contain the Seller VAT Identifier (BT-31), the Seller Tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[cbc:ID='L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))
BR-IP-02 (fatal)
An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "IPSI" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
  )
)
BR-IP-03 (fatal)
An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "IPSI" shall contain the Seller VAT Identifier (BT-31), the Seller Tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))
BR-IP-04 (fatal)
An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "IPSI" shall contain the Seller VAT Identifier (BT-31), the Seller Tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))
BR-S-02 (fatal)
An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Standard rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'S']
  )
)
BR-S-03 (fatal)
An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Standard rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))
BR-S-04 (fatal)
An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Standard rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))
BR-Z-02 (fatal)
An Invoice that contains an Invoice line where the Invoiced item VAT category code (BT-151) is "Zero rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'Z'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'Z'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
  )
)
BR-Z-03 (fatal)
An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Zero rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='Z'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID) =
    'Z'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
  )
)
BR-Z-04 (fatal)
An Invoice that contains a Document level charge where the Document level charge VAT category code (BT-102) is "Zero rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='Z'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID)or exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID) =
    'Z'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
  )
)