The TAX identifier of the Seller's tax representative party.
売り手の税務代理人の税ID。

---

About

Syntax binding

ubl:Invoice / cac:TaxRepresentativeParty / cac:PartyTaxScheme / cbc:CompanyID

Restricted Syntax Cardinality

1..1

Example

T1234567890123

UBL 2.1

XPath

/ Invoice / cac:TaxRepresentativeParty / cac:PartyTaxScheme / cbc:CompanyID

Occurrence

0..1

Datatype

IdentifierType

UBL Definition

An identifier for the party assigned for tax purposes by the taxation authority.

Namespace

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

---

Semantic

Business Term

Seller tax representative TAX identifier

売り手税務代理人税ID

ID

ibt-063

Description

The TAX identifier of the Seller's tax representative party.
売り手の税務代理人の税ID。

Aligned Cardinality

1..1

Semantic datatype

Identifier

---

VERSION 1.0 RULES

Unchanged

Same as 0.9.3

---

VERSION 0.9.3 RULES

JP PINT 0.9.3 Aligned rule

aligned-ibrp-010(fatal)
Added

[aligned-ibrp-010]-Seller tax representative tax identifier (ibt-063) MUST occur maximum once, if the Seller has a tax representative (ibg-11).

context

cac:TaxRepresentativeParty

test

(count(cac:PartyTaxScheme/cbc:CompanyID) <= 1)

JP PINT 0.9.3 Shared rules

ibr-056(fatal)
Unchanged

Same as 0.9.2

ibr-sr-23(fatal)
Changed Message

[ibr-sr-23]-Seller tax representative tax identifier (ibt-063) MUST occur maximum once, if the Seller (ibg-04) has a tax representative party (ibg-11).

context

cac:TaxRepresentativeParty

test

(count(cac:Party/cac:PartyTaxScheme/cbc:CompanyID) <= 1)

---

VERSION 0.9.2 RULE

JP PINT 0.9.2 Shared rule

ibr-056(fatal)
Still valid

[ibr-056]-The Seller tax representative party (ibg-11) MUST have a Seller tax representative Tax identifier (ibt-063).

context

cac:TaxRepresentativeParty

test

exists(cac:PartyTaxScheme/cbc:CompanyID)

---

VERSION 0.9.1 RULES
Obsoleted

Aligned rule (0.9.1)

aligned-ibrp-010 (fatal)

[aligned-ibrp-010]-Seller tax representative tax identifier (ibt-063) MUST occur maximum once, if the Seller has a tax representative (ibg-11).

context

cac:TaxRepresentativeParty

test

(count(cac:PartyTaxScheme/cbc:CompanyID) <= 1)

Shared rule (0.9.1)

ibr-056 (fatal)

[ibr-056]-The Seller tax representative party (ibg-11) MUST have a Seller tax representative Tax identifier (ibt-063).

context

cac:TaxRepresentativeParty

test

exists(cac:PartyTaxScheme/cbc:CompanyID)

---

JP PINT 0.9 RULES
Obsoleted

Shared Rules (0.9)

ibr-56(fatal)

[ibr-56]-Each Seller tax representative party (ibg-11) shall have a Seller tax representative Tax identifier (ibt-063).

context

cac:TaxRepresentativeParty

test

exists(cac:PartyTaxScheme/cbc:CompanyID)

---

PEPPOL BIS BILLING 3.0 RULES

EN16931 model bound to UBL rules

BR-56 (fatal)

Each Seller tax representative party (BG-11) shall have a Seller tax representative VAT Identifier (BT-63).

context

cac:TaxRepresentativeParty

test

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

BR-AE-02 (fatal)

An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Reverse charge" shall contain the Seller VAT Identifier (BT-31), the Seller Tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63) and the Buyer VAT Identifier (BT-48) and/or the Buyer legal registration Identifier (BT-47).

context

/ubl:Invoice |
/cn:CreditNote

test

(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID)) and
  (exists(//cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID) or
    exists(//cac:AccountingCustomerParty/cac:Party/cac:PartyLegalEntity/cbc:CompanyID))) or
not(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
  )
)

BR-AE-03 (fatal)

An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Reverse charge" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63) and the Buyer VAT Identifier (BT-48) and/or the Buyer legal registration Identifier (BT-47).

context

/ubl:Invoice |
/cn:CreditNote

test

(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID) =
    'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID)) and
  (exists(//cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID) or
    exists(//cac:AccountingCustomerParty/cac:Party/cac:PartyLegalEntity/cbc:CompanyID))) or
not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID) =
    'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
  )
)

BR-AE-04 (fatal)

An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Reverse charge" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63) and the Buyer VAT Identifier (BT-48) and/or the Buyer legal registration Identifier (BT-47).

context

/ubl:Invoice |
/cn:CreditNote

test

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

BR-CO-09 (fatal)

The Seller VAT Identifier (BT-31), the Seller tax representative VAT Identifier (BT-63) and the Buyer VAT Identifier (BT-48) shall have a prefix in accordance with ISO code ISO 3166-1 alpha-2 by which the country of issue may be identified. Nevertheless, Greece may use the prefix ‘EL’.

context

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

test

(
  contains(' 1A AD AE AF AG AI AL AM AO AQ AR AS AT AU AW AX AZ BA BB BD BE BF BG BH BI BJ BL BM BN BO BQ BR BS BT BV BW BY BZ CA CC CD CF CG CH CI CK CL CM CN CO CR CU CV CW CX CY CZ DE DJ DK DM DO DZ EC EE EG EH EL ER ES ET FI FJ FK FM FO FR GA GB GD GE GF GG GH GI GL GM GN GP GQ GR GS GT GU GW GY HK HM HN HR HT HU ID IE IL IM IN IO IQ IR IS IT JE JM JO JP KE KG KH KI KM KN KP KR KW KY KZ LA LB LC LI LK LR LS LT LU LV LY MA MC MD ME MF MG MH MK ML MM MN MO MP MQ MR MS MT MU MV MW MX MY MZ NA NC NE NF NG NI NL NO NP NR NU NZ OM PA PE PF PG PH PK PL PM PN PR PS PT PW PY QA RE RO RS RU RW SA SB SC SD SE SG SH SI SJ SK SL SM SN SO SR SS ST SV SX SY SZ TC TD TF TG TH TJ TK TL TM TN TO TR TT TV TW TZ UA UG UM US UY UZ VA VC VE VG VI VN VU WF WS XI YE YT ZA ZM ZW ',
    ubstring(cbc:CompanyID,1,2)
  )
)

BR-E-02 (fatal)

An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Exempt from VAT" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).

context

/ubl:Invoice |
/cn:CreditNote

test

(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
  )
)

BR-E-03 (fatal)

An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Exempt from VAT" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).

context

/ubl:Invoice |
/cn:CreditNote

test

(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))

BR-E-04 (fatal)

An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Exempt from VAT" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).

context

/ubl:Invoice |
/cn:CreditNote

test

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

BR-G-02 (fatal)

An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) 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:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'G'][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))) or
not(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'G'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
  )
)

BR-G-03 (fatal)

An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) 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=false()]/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=false()]/cac:TaxCategory[normalize-space(cbc:ID)='G'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))

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-IC-02 (fatal)

An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) 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:ClassifiedTaxCategory[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(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
  'K'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
)

BR-IC-03 (fatal)

An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) 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=false()]/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=false()]/cac:TaxCategory[normalize-space(cbc:ID) =
    'K'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
  )
)

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-IG-02 (fatal)

An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "IGIC" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).

context

/ubl:Invoice |
/cn:CreditNote

test

(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
  )
)

BR-IG-03 (fatal)

An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "IGIC" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).

context

/ubl:Invoice |
/cn:CreditNote

test

(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))

BR-IG-04 (fatal)

An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "IGIC" shall contain the Seller VAT Identifier (BT-31), the Seller Tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).

context

/ubl:Invoice |
/cn:CreditNote

test

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

BR-IP-02 (fatal)

An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "IPSI" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).

context

/ubl:Invoice |
/cn:CreditNote

test

(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
  )
)

BR-IP-03 (fatal)

An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "IPSI" shall contain the Seller VAT Identifier (BT-31), the Seller Tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).

context

/ubl:Invoice |
/cn:CreditNote

test

(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))

BR-IP-04 (fatal)

An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "IPSI" shall contain the Seller VAT Identifier (BT-31), the Seller Tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).

context

/ubl:Invoice |
/cn:CreditNote

test

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

BR-O-02 (fatal)

An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) 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(//cac:ClassifiedTaxCategory[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(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
  'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
)

BR-O-03 (fatal)

An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) 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=false()]/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=false()]/cac:TaxCategory[normalize-space(cbc:ID) =
    'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
  )
)

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-S-02 (fatal)

An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Standard rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).

context

/ubl:Invoice |
/cn:CreditNote

test

(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'S']
  )
)

BR-S-03 (fatal)

An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Standard rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).

context

/ubl:Invoice |
/cn:CreditNote

test

(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))

BR-S-04 (fatal)

An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Standard rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).

context

/ubl:Invoice |
/cn:CreditNote

test

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

BR-Z-02 (fatal)

An Invoice that contains an Invoice line where the Invoiced item VAT category code (BT-151) is "Zero rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).

context

/ubl:Invoice |
/cn:CreditNote

test

(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'Z'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'Z'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
  )
)

BR-Z-03 (fatal)

An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Zero rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).

context

/ubl:Invoice |
/cn:CreditNote

test

(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='Z'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID) =
    'Z'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
  )
)

BR-Z-04 (fatal)

An Invoice that contains a Document level charge where the Document level charge VAT category code (BT-102) is "Zero rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration Identifier (BT-32) and/or the Seller tax representative VAT Identifier (BT-63).

context

/ubl:Invoice |
/cn:CreditNote

test

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