2. Syntax Binding (Semantic model UBL)
  3. Invoice
  4. cbc:TaxCurrencyCode

cbc:TaxCurrencyCode

The currency used for TAX accounting and reporting purposes as accepted or required in the country of the Seller.
会計報告や税務報告に使用する通貨を表すコード。売り手の国で認められたもしくは要求された会計報告や税務報告に使用する通貨を表すコード。

About

Syntax binding
ubl:Invoice / cbc:TaxCurrencyCode
Restricted Syntax Cardinality
0..1
UBL 2.1
XPath
/ Invoice / cbc:TaxCurrencyCode
Occurrence
0..1
Datatype
cbc:CodeType
UBL Definition
A code signifying the currency used for tax amounts in the Invoice.
Namespace
cbc urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2

Semantic

Business Term

Tax accounting currency

税会計報告用通貨コード
ID
ibt-006
Description
The currency used for TAX accounting and reporting purposes as accepted or required in the country of the Seller.
会計報告や税務報告に使用する通貨を表すコード。売り手の国で認められたもしくは要求された会計報告や税務報告に使用する通貨を表すコード。
Aligned Cardinality
0..1
Semantic datatype
Code

Code list

ISO4217
ISO 4217 Currency codes

VERSION 1.0 RULES

Unchanged
Same as 0.9.3
VERSION 0.9.3 RULES
JP PINT 0.9.3 Aligned rule
aligned-ibr-jp-05(fatal)
Added
[aligned-ibr-jp-05]-If Tax accounting currency (ibt-006) is present, it shall be coded using JPY in ISO code list of 4217 alpha-3.
context
/ubl:Invoice |
/cn:CreditNote
test
not(exists(cbc:TaxCurrencyCode)) or
cbc:TaxCurrencyCode='JPY'
JP PINT 0.9.3 Shared rules
ibr-053(fatal)
Unchanged
Same as 0.9.2
ibr-077(fatal)
Unchanged
Same as 0.9.2
ibr-126(fatal)
Changed Message
[ibr-126]- All currencyID attributes must have the same value as the Invoice currency code (ibt-005), except for amounts expected to be in Tax accounting currency (ibt-006).
context
cbc:Amount |
cbc:BaseAmount |
cbc:PriceAmount |
cbc:LineExtensionAmount |
cbc:TaxExclusiveAmount |
cbc:TaxInclusiveAmount |
cbc:AllowanceTotalAmount |
cbc:ChargeTotalAmount |
cbc:PrepaidAmount |
cbc:PayableRoundingAmount |
cbc:PayableAmount |
cac:TaxTotal[cbc:TaxAmount/@currencyID=/*/cbc:DocumentCurrencyCode]/cbc:TaxAmount |
cac:TaxTotal[cbc:TaxAmount/@currencyID=/*/cbc:DocumentCurrencyCode]/cac:TaxSubtotal/cbc:TaxableAmount |
cac:TaxTotal[cbc:TaxAmount/@currencyID=/*/cbc:DocumentCurrencyCode]/cac:TaxSubtotal/cbc:TaxAmount
test
@currencyID =
//cbc:DocumentCurrencyCode
VERSION 0.9.2 RULES
JP PINT 0.9.2 Aligned rule
aligned-ibrp-022(fatal)
Obsoleted
[aligned-ibrp-022]-Only one tax total without tax subtotals (ibg-37) MUST be provided when tax currency code (ibt-006) is provided.
context
/ubl:Invoice |
/cn:CreditNote
test
count(cac:TaxTotal[not(cac:TaxSubtotal)]) =
(if (cbc:TaxCurrencyCode) then 1 else 0)
JP PINT 0.9.2 Shared rules
ibr-053(fatal)
Still valid
[ibr-053]-If the Tax accounting currency code (ibt-006) is present, then the Invoice total Tax amount in accounting currency (ibt-111) MUST be provided.
context
/ubl:Invoice |
/cn:CreditNote
test
every $taxcurrency in cbc:TaxCurrencyCode satisfies
exists(//cac:TaxTotal/cbc:TaxAmount[@currencyID=$taxcurrency])
ibr-077(fatal)
Still valid
[ibr-077]-Tax accounting currency code (ibt-006) MUST be different from invoice currency code (ibt-005) when provided.
context
cbc:TaxCurrencyCode
test
not(normalize-space(text()) =
  normalize-space(../cbc:DocumentCurrencyCode/text())
)
Code list rule (Shared rule)
ibr-cl-05 (fatal)
[ibr-cl-05]-Tax currency code MUST be coded using ISO code list 4217 alpha-3
Context
cbc:TaxCurrencyCode
Test
(
  (
    not(contains(normalize-space(.), ' ')) and
    contains(' AED AFN ALL AMD ANG AOA ARS AUD AWG AZN BAM BBD BDT BGN BHD BIF BMD BND BOB BOV BRL BSD BTN BWP BYR BZD CAD CDF CHE CHF CHW CLF CLP CNY COP COU CRC CUC CUP CVE CZK DJF DKK DOP DZD EGP ERN ETB EUR FJD FKP GBP GEL GHS GIP GMD GNF GTQ GYD HKD HNL HRK HTG HUF IDR ILS INR IQD IRR ISK JMD JOD JPY KES KGS KHR KMF KPW KRW KWD KYD KZT LAK LBP LKR LRD LSL LYD MAD MDL MGA MKD MMK MNT MOP MRO MUR MVR MWK MXN MXV MYR MZN NAD NGN NIO NOK NPR NZD OMR PAB PEN PGK PHP PKR PLN PYG QAR RON RSD RUB RWF SAR SBD SCR SDG SEK SGD SHP SLL SOS SRD SSP STD SVC SYP SZL THB TJS TMT TND TOP TRY TTD TWD TZS UAH UGX USD USN UYI UYU UZS VEF VND VUV WST XAF XAG XAU XBA XBB XBC XBD XCD XDR XOF XPD XPF XPT XSU XTS XUA XXX YER ZAR ZMW ZWL ',
      concat(' ', normalize-space(.), ' ')
    )
  )
)
VERSION 0.9.1 RULES
Obsoleted
Aligned rule (0.9.1)
aligned-ibr-jp-05 (fatal)
[aligned-ibr-jp-05]-If Tax accounting currency (ibt-006) is present, it shall be coded using JPY in ISO code list of 4217 a-3.
context
/ubl:Invoice |
/cn:CreditNote
test
not(exists(cbc:TaxCurrencyCode)) or
cbc:TaxCurrencyCode='JPY'
Shared rules (0.9.1)
ibr-053 (fatal)
[ibr-053]-If the Tax accounting currency code (ibt-006) is present, then the Invoice total Tax amount in accounting currency (ibt-111) MUST be provided.
context
/ubl:Invoice |
/cn:CreditNote
test
every $taxcurrency in cbc:TaxCurrencyCode satisfies
exists(//cac:TaxTotal/cbc:TaxAmount[@currencyID=$taxcurrency])
ibr-077 (fatal)
[ibr-077]-Tax accounting currency code (ibt-006) MUST be different from invoice currency code (ibt-005) when provided.
context
cbc:TaxCurrencyCode
test
not(normalize-space(text()) =
  normalize-space(../cbc:DocumentCurrencyCode/text())
)
Code list rule (Shared rule)
ibr-cl-05 (fatal)
[ibr-cl-05]-Tax currency code MUST be coded using ISO code list 4217 alpha-3
Context
cbc:TaxCurrencyCode
Test
(
  (
    not(contains(normalize-space(.), ' ')) and
    contains(' AED AFN ALL AMD ANG AOA ARS AUD AWG AZN BAM BBD BDT BGN BHD BIF BMD BND BOB BOV BRL BSD BTN BWP BYR BZD CAD CDF CHE CHF CHW CLF CLP CNY COP COU CRC CUC CUP CVE CZK DJF DKK DOP DZD EGP ERN ETB EUR FJD FKP GBP GEL GHS GIP GMD GNF GTQ GYD HKD HNL HRK HTG HUF IDR ILS INR IQD IRR ISK JMD JOD JPY KES KGS KHR KMF KPW KRW KWD KYD KZT LAK LBP LKR LRD LSL LYD MAD MDL MGA MKD MMK MNT MOP MRO MUR MVR MWK MXN MXV MYR MZN NAD NGN NIO NOK NPR NZD OMR PAB PEN PGK PHP PKR PLN PYG QAR RON RSD RUB RWF SAR SBD SCR SDG SEK SGD SHP SLL SOS SRD SSP STD SVC SYP SZL THB TJS TMT TND TOP TRY TTD TWD TZS UAH UGX USD USN UYI UYU UZS VEF VND VUV WST XAF XAG XAU XBA XBB XBC XBD XCD XDR XOF XPD XPF XPT XSU XTS XUA XXX YER ZAR ZMW ZWL ',
      concat(' ', normalize-space(.), ' ')
    )
  )
)
JP PINT 0.9 RULES
Obsoleted
Aligned Rules (0.9)
jp-br-co-03(fatal)
[jp-br-co-03]-If Tax accounting currency (ibt-006) is present, it shall be coded using JPY in ISO code list of 4217 a-3.
context
/ubl:Invoice[cac:AccountingSupplierParty/cac:Party/cac:PostalAddress/cac:Country/cbc:IdentificationCode = 'JP' ]
test
not(exists(cbc:TaxCurrencyCode)) or
cbc:TaxCurrencyCode/@schemeID='JPY'
Shared Rules (0.9)
ibr-53(fatal)
[ibr-53]-If the Tax accounting currency code (ibt-006) is present, then the Invoice total Tax amount in accounting currency (ibt-111) shall be provided.
context
/ubl:Invoice | /cn:CreditNote
test
every $taxcurrency in cbc:TaxCurrencyCode satisfies
exists(//cac:TaxTotal/cbc:TaxAmount[@currencyID=$taxcurrency])
PEPPOL BIS BILLING 3.0 RULE
EN16931 model bound to UBL rule
BR-53 (fatal)
If the VAT accounting currency code (BT-6) is present, then the Invoice total VAT amount in accounting currency (BT-111) shall be provided.
context
/ubl:Invoice |
/cn:CreditNote
test
every $taxcurrency in cbc:TaxCurrencyCode satisfies
exists(//cac:TaxTotal/cbc:TaxAmount[@currencyID=$taxcurrency])