A coded identification of what TAX category applies to the document level charge.
請求書レベルの追加請求に適用される課税分類コード。

---

About

Syntax binding

ubl:Invoice / cac:AllowanceCharge / cac:TaxCategory / cbc:ID

Restricted Syntax Cardinality

1..1

Example

S

UBL 2.1

XPath

/ Invoice / cac:AllowanceCharge [ cbc:ChargeIndicator = true() ] / cac:TaxCategory / cbc:ID

Occurrence

0..1

Datatype

IdentifierType

UBL Definition

An identifier for this tax category.

Namespace

cbc urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2

---

Semantic

Business Term

Document level charge TAX category code

請求書レベルの追加請求の課税分類コード

ID

ibt-102

Description

A coded identification of what TAX category applies to the document level charge.
請求書レベルの追加請求に適用される課税分類コード。

Aligned Cardinality

1..1

Semantic datatype

Code

Code list

UNCL5305

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

---

VERSION 1.0 RULES

Unchanged

Same as 0.9.3

---

VERSION 0.9.3 RULES

JP PINT 0.9.3 Aligned rules

aligned-ibrp-037-jp(fatal)
Added

[aligned-ibrp-037-jp]-Each Document level charge (ibg-21) MUST have a Document level charge tax category code (ibt-102) and Document level charge tax rate (ibt-103).

context

/ubl:Invoice/cac:AllowanceCharge[cbc:ChargeIndicator = true()] |
/cn:CreditNote/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)

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".

context

/ubl:Invoice |
/cn:CreditNote

test

(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'E']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'E'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'E']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'E']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'E']
  )
)

aligned-ibrp-e-07(fatal)
Unchanged

Same as 0.9.2

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".

context

/ubl:Invoice |
/cn:CreditNote

test

(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'G']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'G'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'G']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'G']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'G']
  )
)

aligned-ibrp-g-07(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".

context

/ubl:Invoice |
/cn:CreditNote

test

(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'O']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'O'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'O']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'O']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'O']
  )
)

aligned-ibrp-o-07(fatal)
Unchanged

Same as 0.9.2

JP PINT 0.9.3 Shared rule

ibr-cl-27(fatal)
Changed Message

[ibr-cl-27]-The Tax scheme code (ibt-095-1, ibt-102-1, 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 0.9.2 RULES

JP PINT 0.9.2 Aligned rules

aligned-ibrp-037(fatal)
Obsoleted

[aligned-ibrp-037]-Each Document level charge (ibg-21) MUST have a Document level charge tax category code (ibt-102).

context

/ubl:Invoice/cac:AllowanceCharge[cbc:ChargeIndicator = true()] |
/cn:CreditNote/cac:AllowanceCharge[cbc:ChargeIndicator = true()]

test

exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID)

aligned-ibrp-ae-01(fatal)
Obsoleted

[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".

context

/ubl:Invoice |
/cn:CreditNote

test

(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'AE']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'AE'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'AE']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'AE']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'AE']
  )
)

aligned-ibrp-ae-04(fatal)
Obsoleted

[aligned-ibrp-ae-04]-An Invoice that contains a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Reverse charge" MUST contain the Seller tax Identifier (ibt-31), the Seller tax registration identifier (ibt-32) and/or the Seller tax representative tax identifier (ibt-63) and the Buyer tax identifier (ibt-48) and/or the Buyer legal registration identifier (ibt-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']
  )
)

aligned-ibrp-ae-07(fatal)
Obsoleted

[aligned-ibrp-ae-07]-In a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Reverse charge" the Document level charge tax rate (ibt-103) MUST be greater than zero.

context

cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

test

(
  xs:decimal(cbc:Percent) =
  0
)

aligned-ibrp-ae-08(fatal)
Obsoleted

[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).

context

/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

test

(exists(//cac:InvoiceLine) and
  (
    xs:decimal(../cbc:TaxableAmount) =
    (sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='AE']/xs:decimal(cbc:LineExtensionAmount)) +
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='AE']/xs:decimal(cbc:Amount)) -
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='AE']/xs:decimal(cbc:Amount))))) or
(exists(//cac:CreditNoteLine) and
  (
    xs:decimal(../cbc:TaxableAmount) =
    (sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='AE']/xs:decimal(cbc:LineExtensionAmount)) +
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='AE']/xs:decimal(cbc:Amount)) -
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='AE']/xs:decimal(cbc:Amount))
    )
  )
)

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".

context

/ubl:Invoice |
/cn:CreditNote

test

(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'E']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'E'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'E']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'E']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'E']
  )
)

aligned-ibrp-e-04(fatal)
Obsoleted

[aligned-ibrp-e-04]-An Invoice that contains a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Exempt from tax" MUST contain the Seller tax Identifier (ibt-31), the Seller tax registration identifier (ibt-32) and/or the Seller tax representative tax identifier (ibt-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']))

aligned-ibrp-e-07(fatal)
Still valid

[aligned-ibrp-e-07]-In a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Exempt from tax", the Document level charge tax rate (ibt-103) MUST be 0 (zero).

context

cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

test

(
  xs:decimal(cbc:Percent) =
  0
)

aligned-ibrp-e-08(fatal)
Obsoleted

[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".

context

/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

test

(exists(//cac:InvoiceLine) and
  (
    xs:decimal(../cbc:TaxableAmount) =
    (sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='E']/xs:decimal(cbc:LineExtensionAmount)) +
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='E']/xs:decimal(cbc:Amount)) -
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='E']/xs:decimal(cbc:Amount))))) or
(exists(//cac:CreditNoteLine) and
  (
    xs:decimal(../cbc:TaxableAmount) =
    (sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='E']/xs:decimal(cbc:LineExtensionAmount)) +
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='E']/xs:decimal(cbc:Amount)) -
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='E']/xs:decimal(cbc:Amount))
    )
  )
)

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".

context

/ubl:Invoice |
/cn:CreditNote

test

(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'G']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'G'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'G']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'G']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'G']
  )
)

aligned-ibrp-g-04(fatal)
Obsoleted

[aligned-ibrp-g-04]-An Invoice that contains a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Export" MUST contain the Seller tax Identifier (ibt-31) or the Seller tax representative tax identifier (ibt-63).

context

/ubl:Invoice |
/cn:CreditNote

test

(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='G']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/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)='G'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))

aligned-ibrp-g-07(fatal)
Still valid

[aligned-ibrp-g-07]-In a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Export" the Document level charge tax rate (ibt-103) MUST be 0 (zero).

context

cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='G'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

test

(
  xs:decimal(cbc:Percent) =
  0
)

aligned-ibrp-g-08(fatal)
Obsoleted

[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".

context

/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'G'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

test

(exists(//cac:InvoiceLine) and
  (
    xs:decimal(../cbc:TaxableAmount) =
    (sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='G']/xs:decimal(cbc:LineExtensionAmount)) +
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='G']/xs:decimal(cbc:Amount)) -
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='G']/xs:decimal(cbc:Amount))))) or
(exists(//cac:CreditNoteLine) and
  (
    xs:decimal(../cbc:TaxableAmount) =
    (sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='G']/xs:decimal(cbc:LineExtensionAmount)) +
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='G']/xs:decimal(cbc:Amount)) -
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='G']/xs:decimal(cbc:Amount))
    )
  )
)

aligned-ibrp-ic-04(fatal)
Obsoleted

[aligned-ibrp-ic-04]-An Invoice that contains a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Intra-community supply" MUST contain the Seller tax Identifier (ibt-31) or the Seller tax representative tax identifier (ibt-63) and the Buyer tax identifier (ibt-48).

context

/ubl:Invoice |
/cn:CreditNote

test

(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID) =
    'K'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/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
not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID) =
    'K'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
  )
)

aligned-ibrp-ic-07(fatal)
Obsoleted

[aligned-ibrp-ic-07]-In a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Intra-community supply" the Document level charge tax rate (ibt-103) MUST be 0 (zero).

context

cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='K'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

test

(
  xs:decimal(cbc:Percent) =
  0
)

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".

context

/ubl:Invoice |
/cn:CreditNote

test

(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'O']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'O'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'O']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'O']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'O']
  )
)

aligned-ibrp-o-04(fatal)
Obsoleted

[aligned-ibrp-o-04]-An Invoice that contains a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Not subject to tax" MUST not contain the Seller tax identifier (ibt-31), the Seller tax representative tax identifier (ibt-63) or the Buyer tax identifier (ibt-48).

context

/ubl:Invoice |
/cn:CreditNote

test

(exists((/ubl:Invoice|/cn:CreditNote)/cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID) =
    'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (
    not(
      //cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID) and
    not(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID) and
    not(//cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists((/ubl:Invoice|/cn:CreditNote)/cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID) =
    'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
  )
)

aligned-ibrp-o-07(fatal)
Still valid

[aligned-ibrp-o-07]-A Document level charge (ibg-21) where the tax category code (ibt-102) is "Not subject to tax" MUST not contain a Document level charge tax rate (ibt-103).

context

cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

test

not(cbc:Percent)

aligned-ibrp-o-08(fatal)
Obsoleted

[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".

context

/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

test

(exists(//cac:InvoiceLine) and
  (
    xs:decimal(../cbc:TaxableAmount) =
    (sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='O']/xs:decimal(cbc:LineExtensionAmount)) +
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='O']/xs:decimal(cbc:Amount)) -
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='O']/xs:decimal(cbc:Amount))))) or
(exists(//cac:CreditNoteLine) and
  (
    xs:decimal(../cbc:TaxableAmount) =
    (sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='O']/xs:decimal(cbc:LineExtensionAmount)) +
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='O']/xs:decimal(cbc:Amount)) -
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='O']/xs:decimal(cbc:Amount))
    )
  )
)

aligned-ibrp-o-14(fatal)
Obsoleted

[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".

context

/ubl:Invoice |
/cn:CreditNote

test

(exists(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'O']) and
  count(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID) != 'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) =
  0) or
not(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
  'O']
)

aligned-ibrp-s-01(fatal)
Obsoleted

[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".

context

/ubl:Invoice |
/cn:CreditNote

test

(
  (count(//cac:AllowanceCharge/cac:TaxCategory[normalize-space(cbc:ID) =
      'S']) +
    count(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
      'S'])) > 0 and
  count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) =
    'S']) > 0) or
(
  (count(//cac:AllowanceCharge/cac:TaxCategory[normalize-space(cbc:ID) =
      'S']) +
    count(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
      'S'])) =
  0 and
  count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) =
    'S']) =
  0
)

aligned-ibrp-s-04(fatal)
Obsoleted

[aligned-ibrp-s-04]-An Invoice that contains a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Standard rated" MUST contain the Seller tax Identifier (ibt-31), the Seller tax registration identifier (ibt-32) and/or the Seller tax representative tax identifier (ibt-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']))

aligned-ibrp-s-07(fatal)
Obsoleted

[aligned-ibrp-s-07]-In a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Standard rated" the Document level charge tax rate (ibt-103) MUST be greater than zero.

context

cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

test

(
  xs:decimal(cbc:Percent) > 0
)

aligned-ibrp-s-08(fatal)
Obsoleted

[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).

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) =
        $rate])) and
    (u:slack(../xs:decimal(cbc:TaxableAmount), sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='S'][cac:Item/ cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$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) =
          $rate]/xs:decimal(cbc:Amount)),0.02))) or
  (
    (exists(//cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID) =
        'S'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]) or
      exists(//cac:AllowanceCharge[cac:TaxCategory/normalize-space(cbc:ID)='S'][cac:TaxCategory/xs:decimal(cbc:Percent) =
        $rate])) and
    (u:slack(../xs:decimal(cbc:TaxableAmount), sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='S'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$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)),0.02)
    )
  )
)

aligned-ibrp-z-01(fatal)
Obsoleted

[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".

context

/ubl:Invoice |
/cn:CreditNote

test

(
  (count(//cac:AllowanceCharge/cac:TaxCategory[normalize-space(cbc:ID) =
      'Z']) +
    count(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
      'Z'])) > 0 and
  count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) =
    'Z']) > 0) or
(
  (count(//cac:AllowanceCharge/cac:TaxCategory[normalize-space(cbc:ID) =
      'Z']) +
    count(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
      'Z'])) =
  0 and
  count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) =
    'Z']) =
  0
)

aligned-ibrp-z-04(fatal)
Obsoleted

[aligned-ibrp-z-04]-An Invoice that contains a Document level charge where the Document level charge tax category code (ibt-102) is "Zero rated" MUST contain the Seller tax Identifier (ibt-31), the Seller tax registration identifier (ibt-32) and/or the Seller tax representative tax identifier (ibt-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']))

aligned-ibrp-z-07(fatal)
Obsoleted

[aligned-ibrp-z-07]-In a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Zero rated" the Document level charge tax rate (ibt-103) MUST be 0 (zero).

context

cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='Z'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

test

(
  xs:decimal(cbc:Percent) =
  0
)

aligned-ibrp-z-08(fatal)
Obsoleted

[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".

context

/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'Z'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

test

(exists(//cac:InvoiceLine) and
  (
    xs:decimal(../cbc:TaxableAmount) =
    (sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='Z']/xs:decimal(cbc:LineExtensionAmount)) +
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='Z']/xs:decimal(cbc:Amount)) -
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='Z']/xs:decimal(cbc:Amount))))) or
(exists(//cac:CreditNoteLine) and
  (
    xs:decimal(../cbc:TaxableAmount) =
    (sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='Z']/xs:decimal(cbc:LineExtensionAmount)) +
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='Z']/xs:decimal(cbc:Amount)) -
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='Z']/xs:decimal(cbc:Amount))
    )
  )
)

---

VERSION 0.9.1 RULES
Obsoleted

Aligned rules (0.9.1)

aligned-ibrp-037-jp (fatal)

[aligned-ibrp-037-jp]-Each Document level charge (ibg-21) MUST have a Document level charge tax category code (ibt-102) and Document level charge tax rate (ibt-103)..

context

/ubl:Invoice/cac:AllowanceCharge[cbc:ChargeIndicator = true()] |
/cn:CreditNote/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)

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".

context

/ubl:Invoice |
/cn:CreditNote

test

(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'E']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'E'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'E']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'E']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'E']
  )
)

aligned-ibrp-e-07 (fatal)

[aligned-ibrp-e-07]-In a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Exempt from tax", the Document level charge tax rate (ibt-103) MUST be 0 (zero).

context

cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

test

(cbc:Percent =
  0
)

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".

context

/ubl:Invoice |
/cn:CreditNote

test

(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'G']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'G'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'G']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'G']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'G']
  )
)

aligned-ibrp-g-07 (fatal)

[aligned-ibrp-g-07]-In a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Export" the Document level charge tax rate (ibt-103) MUST be 0 (zero).

context

cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='G'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

test

(cbc:Percent =
  0
)

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".

context

/ubl:Invoice |
/cn:CreditNote

test

(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'O']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'O'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'O']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'O']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'O']
  )
)

aligned-ibrp-o-07 (fatal)

[aligned-ibrp-o-07]-A Document level charge (ibg-21) where the tax category code (ibt-102) is "Not subject to tax" MUST not contain a Document level charge tax rate (ibt-103).

context

cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

test

not(cbc:Percent)

---

JP PINT 0.9 RULES
Obsoleted

Aligned Rules (0.9)

jp-br-37(fatal)

[jp-br-37]-Each Document level charge (ibg-21) shall be categorized by Document level charge tax category code（ibt-102）and Document level charge tax rate (ibt-103).

context

/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)

---

PEPPOL BIS BILLING 3.0 RULES

EN16931 model bound to UBL rules

BR-37 (fatal)

Each Document level charge (BG-21) shall have a Document level charge VAT category code (BT-102).

context

/ubl:Invoice/cac:AllowanceCharge[cbc:ChargeIndicator = true()] |
/cn:CreditNote/cac:AllowanceCharge[cbc:ChargeIndicator = true()]

test

exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID)

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".

context

/ubl:Invoice |
/cn:CreditNote

test

(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'AE']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'AE'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'AE']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'AE']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'AE']
  )
)

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-AE-07 (fatal)

In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Reverse charge" the Document level charge VAT rate (BT-103) shall be 0 (zero).

context

cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

test

(
  xs:decimal(cbc:Percent) =
  0
)

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".

context

/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

test

(exists(//cac:InvoiceLine) and
  (
    xs:decimal(../cbc:TaxableAmount) =
    (sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='AE']/xs:decimal(cbc:LineExtensionAmount)) +
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='AE']/xs:decimal(cbc:Amount)) -
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='AE']/xs:decimal(cbc:Amount))))) or
(exists(//cac:CreditNoteLine) and
  (
    xs:decimal(../cbc:TaxableAmount) =
    (sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='AE']/xs:decimal(cbc:LineExtensionAmount)) +
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='AE']/xs:decimal(cbc:Amount)) -
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='AE']/xs:decimal(cbc:Amount))
    )
  )
)

BR-B-01 (fatal)

An Invoice where the VAT category code (BT-151, BT-95 or BT-102) is “Split payment” shall be a domestic Italian invoice.

context

/ubl:Invoice |
/cn:CreditNote

test

(
  not(
    //cbc:IdentificationCode != 'IT') and
  (//cac:TaxCategory/cbc:ID ='B' or
    //cac:ClassifiedTaxCategory/cbc:ID =
    'B')) or
(
  not(
    //cac:TaxCategory/cbc:ID ='B' or
    //cac:ClassifiedTaxCategory/cbc:ID =
    'B'
  )
)

BR-B-02 (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 “Split payment" shall not contain 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”.

context

/ubl:Invoice |
/cn:CreditNote

test

(
  (//cac:TaxCategory/cbc:ID ='B' or
    //cac:ClassifiedTaxCategory/cbc:ID =
    'B') and
  (
    not(
      //cac:TaxCategory/cbc:ID ='S' or
      //cac:ClassifiedTaxCategory/cbc:ID =
      'S'))) or
(
  not(
    //cac:TaxCategory/cbc:ID ='B' or
    //cac:ClassifiedTaxCategory/cbc:ID =
    'B'
  )
)

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".

context

/ubl:Invoice |
/cn:CreditNote

test

(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'E']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'E'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'E']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'E']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'E']
  )
)

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-E-07 (fatal)

In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Exempt from VAT", the Document level charge VAT rate (BT-103) shall be 0 (zero).

context

cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

test

(
  xs:decimal(cbc:Percent) =
  0
)

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".

context

/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

test

(exists(//cac:InvoiceLine) and
  (
    xs:decimal(../cbc:TaxableAmount) =
    (sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='E']/xs:decimal(cbc:LineExtensionAmount)) +
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='E']/xs:decimal(cbc:Amount)) -
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='E']/xs:decimal(cbc:Amount))))) or
(exists(//cac:CreditNoteLine) and
  (
    xs:decimal(../cbc:TaxableAmount) =
    (sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='E']/xs:decimal(cbc:LineExtensionAmount)) +
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='E']/xs:decimal(cbc:Amount)) -
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='E']/xs:decimal(cbc:Amount))
    )
  )
)

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".

context

/ubl:Invoice |
/cn:CreditNote

test

(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'G']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'G'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'G']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'G']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'G']
  )
)

BR-G-04 (fatal)

An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Export outside the EU" shall contain the Seller VAT Identifier (BT-31) 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)='G']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/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)='G'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))

BR-G-07 (fatal)

In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Export outside the EU" the Document level charge VAT rate (BT-103) shall be 0 (zero).

context

cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='G'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

test

(
  xs:decimal(cbc:Percent) =
  0
)

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".

context

/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'G'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

test

(exists(//cac:InvoiceLine) and
  (
    xs:decimal(../cbc:TaxableAmount) =
    (sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='G']/xs:decimal(cbc:LineExtensionAmount)) +
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='G']/xs:decimal(cbc:Amount)) -
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='G']/xs:decimal(cbc:Amount))))) or
(exists(//cac:CreditNoteLine) and
  (
    xs:decimal(../cbc:TaxableAmount) =
    (sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='G']/xs:decimal(cbc:LineExtensionAmount)) +
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='G']/xs:decimal(cbc:Amount)) -
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='G']/xs:decimal(cbc:Amount))
    )
  )
)

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".

context

/ubl:Invoice |
/cn:CreditNote

test

(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'K']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'K'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'K']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'K']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'K']
  )
)

BR-IC-04 (fatal)

An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Intra-community supply" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT Identifier (BT-63) and the Buyer VAT Identifier (BT-48).

context

/ubl:Invoice |
/cn:CreditNote

test

(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID) =
    'K'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/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
not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID) =
    'K'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
  )
)

BR-IC-07 (fatal)

In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Intra-community supply" the Document level charge VAT rate (BT-103) shall be 0 (zero).

context

cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='K'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

test

(
  xs:decimal(cbc:Percent) =
  0
)

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".

context

/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'K'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

test

(exists(//cac:InvoiceLine) and
  (
    xs:decimal(../cbc:TaxableAmount) =
    (sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='K']/xs:decimal(cbc:LineExtensionAmount)) +
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='K']/xs:decimal(cbc:Amount)) -
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='K']/xs:decimal(cbc:Amount))))) or
(exists(//cac:CreditNoteLine) and
  (
    xs:decimal(../cbc:TaxableAmount) =
    (sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='K']/xs:decimal(cbc:LineExtensionAmount)) +
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='K']/xs:decimal(cbc:Amount)) -
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='K']/xs:decimal(cbc:Amount))
    )
  )
)

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".

context

/ubl:Invoice |
/cn:CreditNote

test

(
  (count(//cac:AllowanceCharge/cac:TaxCategory[normalize-space(cbc:ID) =
      'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) +
    count(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
      'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'])) > 0 and
  count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cbc:ID =
    'L']) > 0) or
(
  (count(//cac:AllowanceCharge/cac:TaxCategory[normalize-space(cbc:ID) =
      'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) +
    count(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
      'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'])) =
  0 and
  count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) =
    'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) =
  0
)

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-IG-07 (fatal)

In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "IGIC" the Document level charge VAT rate (BT-103) shall be 0 (zero) or greater than zero.

context

cac:AllowanceCharge[cbc:ChargeIndicator=true()]/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-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".

context

/ubl:Invoice |
/cn:CreditNote

test

(
  (count(//cac:AllowanceCharge/cac:TaxCategory[normalize-space(cbc:ID) =
      'M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) +
    count(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
      'M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'])) > 0 and
  count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cbc:ID =
    'M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) > 0) or
(
  (count(//cac:AllowanceCharge/cac:TaxCategory[normalize-space(cbc:ID) =
      'M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) +
    count(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
      'M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'])) =
  0 and
  count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) =
    'M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) =
  0
)

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-IP-07 (fatal)

In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "IPSI" the Document level charge VAT rate (BT-103) shall be 0 (zero) or greater than zero.

context

cac:AllowanceCharge[cbc:ChargeIndicator=true()]/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-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".

context

/ubl:Invoice |
/cn:CreditNote

test

(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'O']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'O'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'O']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'O']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'O']
  )
)

BR-O-04 (fatal)

An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Not subject to VAT" shall not contain the Seller VAT Identifier (BT-31), the Seller tax representative VAT Identifier (BT-63) or the Buyer VAT Identifier (BT-48).

context

/ubl:Invoice |
/cn:CreditNote

test

(exists((/ubl:Invoice|/cn:CreditNote)/cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID) =
    'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (
    not(
      //cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID) and
    not(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID) and
    not(//cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists((/ubl:Invoice|/cn:CreditNote)/cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID) =
    'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
  )
)

BR-O-07 (fatal)

A Document level charge (BG-21) where the VAT category code (BT-102) is "Not subject to VAT" shall not contain a Document level charge VAT rate (BT-103).

context

cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

test

not(cbc:Percent)

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".

context

/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

test

(exists(//cac:InvoiceLine) and
  (
    xs:decimal(../cbc:TaxableAmount) =
    (sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='O']/xs:decimal(cbc:LineExtensionAmount)) +
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='O']/xs:decimal(cbc:Amount)) -
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='O']/xs:decimal(cbc:Amount))))) or
(exists(//cac:CreditNoteLine) and
  (
    xs:decimal(../cbc:TaxableAmount) =
    (sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='O']/xs:decimal(cbc:LineExtensionAmount)) +
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='O']/xs:decimal(cbc:Amount)) -
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='O']/xs:decimal(cbc:Amount))
    )
  )
)

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".

context

/ubl:Invoice |
/cn:CreditNote

test

(exists(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'O']) and
  count(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID) != 'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) =
  0) or
not(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
  'O']
)

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".

context

/ubl:Invoice |
/cn:CreditNote

test

(
  (count(//cac:AllowanceCharge/cac:TaxCategory[normalize-space(cbc:ID) =
      'S']) +
    count(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
      'S'])) > 0 and
  count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) =
    'S']) > 0) or
(
  (count(//cac:AllowanceCharge/cac:TaxCategory[normalize-space(cbc:ID) =
      'S']) +
    count(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
      'S'])) =
  0 and
  count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) =
    'S']) =
  0
)

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-S-07 (fatal)

In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Standard rated" the Document level charge VAT rate (BT-103) shall be greater than zero.

context

cac:AllowanceCharge[cbc:ChargeIndicator=true()]/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-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".

context

/ubl:Invoice |
/cn:CreditNote

test

(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'Z']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'Z'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'Z']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'Z']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'Z']
  )
)

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']
  )
)

BR-Z-07 (fatal)

In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Zero rated" the Document level charge VAT rate (BT-103) shall be 0 (zero).

context

cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='Z'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

test

(
  xs:decimal(cbc:Percent) =
  0
)

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".

context

/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'Z'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

test

(exists(//cac:InvoiceLine) and
  (
    xs:decimal(../cbc:TaxableAmount) =
    (sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='Z']/xs:decimal(cbc:LineExtensionAmount)) +
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='Z']/xs:decimal(cbc:Amount)) -
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='Z']/xs:decimal(cbc:Amount))))) or
(exists(//cac:CreditNoteLine) and
  (
    xs:decimal(../cbc:TaxableAmount) =
    (sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='Z']/xs:decimal(cbc:LineExtensionAmount)) +
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='Z']/xs:decimal(cbc:Amount)) -
      sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='Z']/xs:decimal(cbc:Amount))
    )
  )
)