2. Syntax Binding (Semantic model UBL)
  3. Invoice
  4. cac:AllowanceCharge[ChargeIndicator=false]
  5. cac:TaxCategory
  6. cbc:Percent

cbc:Percent

The TAX rate, represented as percentage that applies to the document level allowance.
請求書レベルの返金に適用される消費税率(パーセント)。

About

Syntax binding
ubl:Invoice / cac:AllowanceCharge / cac:TaxCategory / cbc:Percent
Restricted Syntax Cardinality
0..1
Example
10
UBL 2.1
XPath
/ Invoice / cac:AllowanceCharge [ cbc:ChargeIndicator = false() ] / cac:TaxCategory / cbc:Percent
Occurrence
0..1
Datatype
PercentType
UBL Definition
The tax rate for this category, expressed as a percentage.
Namespace
cbc urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2

Semantic

Business Term

Document level allowance TAX rate

請求書レベルの返金の税率
ID
ibt-096
Description
The TAX rate, represented as percentage that applies to the document level allowance.
請求書レベルの返金に適用される消費税率(パーセント)。
Aligned Cardinality
0..1
Semantic datatype
Percentage

VERSION 1.0 RULES

Unchanged
Same as 0.9.3
VERSION 0.9.3 RULES
JP PINT 0.9.3 Aligned rules
aligned-ibrp-032-jp(fatal)
Added
[aligned-ibrp-032jp]-Each Document level allowance (ibg-20) MUST have a Document level allowance tax category code (ibt-095) and Document level allowance tax rate (ibt-096).
context
/ubl:Invoice/cac:AllowanceCharge[cbc:ChargeIndicator = false()] |
/cn:CreditNote/cac:AllowanceCharge[cbc:ChargeIndicator = false()]
test
exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID) and
exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:Percent)
aligned-ibrp-e-06(fatal)
Changed Message
[aligned-ibrp-e-06]-In a Document level allowance (ibg-20) where the Document level allowance tax category code (ibt-095) is "Exempt from tax", the Document level allowance tax rate (ibt-096) MUST be 0 (zero).
context
cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(
  xs:decimal(cbc:Percent) =
  0
)
aligned-ibrp-g-06(fatal)
Changed Message
[aligned-ibrp-g-06]-In a Document level allowance (ibg-20) where the Document level allowance tax category code (ibt-095) is "Export" the Document level allowance tax rate (ibt-096) MUST be 0 (zero).
context
cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='G'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(
  xs:decimal(cbc:Percent) =
  0
)
aligned-ibrp-o-06(fatal)
Changed Message
[aligned-ibrp-o-06]-A Document level allowance (ibg-20) where tax category code (ibt-095) is "Not subject to tax" MUST not contain a Document level allowance tax rate (ibt-096).
context
cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
not(cbc:Percent)
VERSION 0.9.1 RULE
Obsoleted
Aligned rule (0.9.1)
aligned-ibrp-032-jp (fatal)
[aligned-ibrp-032jp]-Each Document level allowance (ibg-20) MUST have a Document level allowance tax category code (ibt-095) and Document level allowance tax rate (ibt-096)..
context
/ubl:Invoice/cac:AllowanceCharge[cbc:ChargeIndicator = false()] |
/cn:CreditNote/cac:AllowanceCharge[cbc:ChargeIndicator = false()]
test
exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID) and
exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:Percent)
JP PINT 0.9 RULES
Obsoleted
Aligned Rules (0.9)
jp-br-32(fatal)
[jp-br-32]-Each Document level allowance (ibg-20) shall be categorized by Document level allowance tax category code（ibt-095）and Document level allowance tax rate（ibt-096).
context
/cac:AllowanceCharge[cbc:ChargeIndicator=true()]
test
exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID) and
exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:Percent)
PEPPOL BIS BILLING 3.0 RULES
EN16931 model bound to UBL rules
BR-AE-06 (fatal)
In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Reverse charge" the Document level allowance VAT rate (BT-96) shall be 0 (zero).
context
cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(
  xs:decimal(cbc:Percent) =
  0
)
BR-E-06 (fatal)
In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Exempt from VAT", the Document level allowance VAT rate (BT-96) shall be 0 (zero).
context
cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(
  xs:decimal(cbc:Percent) =
  0
)
BR-G-06 (fatal)
In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Export outside the EU" the Document level allowance VAT rate (BT-96) shall be 0 (zero).
context
cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='G'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(
  xs:decimal(cbc:Percent) =
  0
)
BR-IC-06 (fatal)
In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Intra-community supply" the Document level allowance VAT rate (BT-96) shall be 0 (zero).
context
cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='K'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(
  xs:decimal(cbc:Percent) =
  0
)
BR-IG-06 (fatal)
In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "IGIC" the Document level allowance VAT rate (BT-96) shall be 0 (zero) or greater than zero.
context
cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(cbc:Percent) >= 0
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).
context
/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
every $rate in xs:decimal(cbc:Percent) satisfies
((exists(//cac:InvoiceLine) and
    (
      (../xs:decimal(cbc:TaxableAmount -
          1) < (sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='L'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]/xs:decimal(cbc:LineExtensionAmount)) +
          sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='L'][cac:TaxCategory/xs:decimal(cbc:Percent) =
            $rate]/xs:decimal(cbc:Amount)) -
          sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='L'][cac:TaxCategory/xs:decimal(cbc:Percent) =
            $rate]/xs:decimal(cbc:Amount)))) and
      (../xs:decimal(cbc:TaxableAmount +
          1) > (sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='L'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]/xs:decimal(cbc:LineExtensionAmount)) +
          sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='L'][cac:TaxCategory/xs:decimal(cbc:Percent) =
            $rate]/xs:decimal(cbc:Amount)) -
          sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='L'][cac:TaxCategory/xs:decimal(cbc:Percent) =
            $rate]/xs:decimal(cbc:Amount)))))) or
  (exists(//cac:CreditNoteLine) and
    (
      (../xs:decimal(cbc:TaxableAmount -
          1) < (sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='L'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]/xs:decimal(cbc:LineExtensionAmount)) +
          sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='L'][cac:TaxCategory/xs:decimal(cbc:Percent) =
            $rate]/xs:decimal(cbc:Amount)) -
          sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='L'][cac:TaxCategory/xs:decimal(cbc:Percent) =
            $rate]/xs:decimal(cbc:Amount)))) and
      (../xs:decimal(cbc:TaxableAmount +
          1) > (sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='L'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]/xs:decimal(cbc:LineExtensionAmount)) +
          sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='L'][cac:TaxCategory/xs:decimal(cbc:Percent) =
            $rate]/xs:decimal(cbc:Amount)) -
          sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='L'][cac:TaxCategory/xs:decimal(cbc:Percent) =
            $rate]/xs:decimal(cbc:Amount))))
    )
  )
)
BR-IP-06 (fatal)
In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "IPSI" the Document level allowance VAT rate (BT-96) shall be 0 (zero) or greater than zero.
context
cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(cbc:Percent) >= 0
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).
context
/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
every $rate in xs:decimal(cbc:Percent) satisfies
((exists(//cac:InvoiceLine) and
    (
      (../xs:decimal(cbc:TaxableAmount -
          1) < (sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='M'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]/xs:decimal(cbc:LineExtensionAmount)) +
          sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='M'][cac:TaxCategory/xs:decimal(cbc:Percent) =
            $rate]/xs:decimal(cbc:Amount)) -
          sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='M'][cac:TaxCategory/xs:decimal(cbc:Percent) =
            $rate]/xs:decimal(cbc:Amount)))) and
      (../xs:decimal(cbc:TaxableAmount +
          1) > (sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='M'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]/xs:decimal(cbc:LineExtensionAmount)) +
          sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='M'][cac:TaxCategory/xs:decimal(cbc:Percent) =
            $rate]/xs:decimal(cbc:Amount)) -
          sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='M'][cac:TaxCategory/xs:decimal(cbc:Percent) =
            $rate]/xs:decimal(cbc:Amount)))))) or
  (exists(//cac:CreditNoteLine) and
    (
      (../xs:decimal(cbc:TaxableAmount -
          1) < (sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='M'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]/xs:decimal(cbc:LineExtensionAmount)) +
          sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='M'][cac:TaxCategory/xs:decimal(cbc:Percent) =
            $rate]/xs:decimal(cbc:Amount)) -
          sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='M'][cac:TaxCategory/xs:decimal(cbc:Percent) =
            $rate]/xs:decimal(cbc:Amount)))) and
      (../xs:decimal(cbc:TaxableAmount +
          1) > (sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='M'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]/xs:decimal(cbc:LineExtensionAmount)) +
          sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='M'][cac:TaxCategory/xs:decimal(cbc:Percent) =
            $rate]/xs:decimal(cbc:Amount)) -
          sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='M'][cac:TaxCategory/xs:decimal(cbc:Percent) =
            $rate]/xs:decimal(cbc:Amount))))
    )
  )
)
BR-O-06 (fatal)
A Document level allowance (BG-20) where VAT category code (BT-95) is "Not subject to VAT" shall not contain a Document level allowance VAT rate (BT-96).
context
cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
not(cbc:Percent)
BR-S-06 (fatal)
In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Standard rated" the Document level allowance VAT rate (BT-96) shall be greater than zero.
context
cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(cbc:Percent) > 0
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).
context
/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
every $rate in xs:decimal(cbc:Percent) satisfies
(((exists(//cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID) =
        'S'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]) or
      exists(//cac:AllowanceCharge[cac:TaxCategory/normalize-space(cbc:ID)='S'][cac:TaxCategory/xs:decimal(cbc:Percent) =
        $rate])) and
    (
      (../xs:decimal(cbc:TaxableAmount -
          1) < (sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='S'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]/xs:decimal(cbc:LineExtensionAmount)) +
          sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='S'][cac:TaxCategory/xs:decimal(cbc:Percent) =
            $rate]/xs:decimal(cbc:Amount)) -
          sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='S'][cac:TaxCategory/xs:decimal(cbc:Percent) =
            $rate]/xs:decimal(cbc:Amount)))) and
      (../xs:decimal(cbc:TaxableAmount +
          1) > (sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='S'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]/xs:decimal(cbc:LineExtensionAmount)) +
          sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='S'][cac:TaxCategory/xs:decimal(cbc:Percent) =
            $rate]/xs:decimal(cbc:Amount)) -
          sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='S'][cac:TaxCategory/xs:decimal(cbc:Percent) =
            $rate]/xs:decimal(cbc:Amount)))))) or
  (exists(//cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID) =
      'S'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]) or
    exists(//cac:AllowanceCharge[cac:TaxCategory/normalize-space(cbc:ID)='S'][cac:TaxCategory/xs:decimal(cbc:Percent) =
      $rate])) and
  (
    (../xs:decimal(cbc:TaxableAmount -
        1) < (sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='S'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]/xs:decimal(cbc:LineExtensionAmount)) +
        sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='S'][cac:TaxCategory/xs:decimal(cbc:Percent) =
          $rate]/xs:decimal(cbc:Amount)) -
        sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='S'][cac:TaxCategory/xs:decimal(cbc:Percent) =
          $rate]/xs:decimal(cbc:Amount)))) and
    (../xs:decimal(cbc:TaxableAmount +
        1) > (sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='S'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]/xs:decimal(cbc:LineExtensionAmount)) +
        sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='S'][cac:TaxCategory/xs:decimal(cbc:Percent) =
          $rate]/xs:decimal(cbc:Amount)) -
        sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='S'][cac:TaxCategory/xs:decimal(cbc:Percent) =
          $rate]/xs:decimal(cbc:Amount)))
    )
  )
)
BR-Z-06 (fatal)
In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Zero rated" the Document level allowance VAT rate (BT-96) shall be 0 (zero).
context
cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='Z'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(
  xs:decimal(cbc:Percent) =
  0
)