A group of business terms providing information about charges and taxes other than TAX applicable to the Invoice as a whole.
請求書レベルの追加請求や追加税(消費税以外)に関する情報を提供するビジネス用語のグループ。
cac
urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2XPath | Syn. Card. | Semantic Card. | ID | Business term | |
---|---|---|---|---|---|
/ Invoice / cac:AllowanceCharge [ cbc:ChargeIndicator = true() ] / cbc:AllowanceChargeReasonCode / cbc:ChargeIndicator | 1..1 | (Syntax qualifier - Use “true” when informing about Allowances) |
|||
/ Invoice / cac:AllowanceCharge [ cbc:ChargeIndicator = true() ] / cbc:AllowanceChargeReasonCode | 0..1 | 0..1 | ibt-105 | • Document level charge reason code 請求書レベルの追加請求の理由コード |
|
/ Invoice / cac:AllowanceCharge [ cbc:ChargeIndicator = true() ] / cbc:AllowanceChargeReason | 0..1 | 0..1 | ibt-104 | • Document level charge reason 請求書レベルの追加請求の理由 |
|
/ Invoice / cac:AllowanceCharge [ cbc:ChargeIndicator = true() ] / cbc:MultiplierFactorNumeric | 0..1 | 0..1 | ibt-101 | • Document level charge percentage 請求書レベルの追加請求の率 |
|
/ Invoice / cac:AllowanceCharge [ cbc:ChargeIndicator = true() ] / cbc:Amount | 1..1 | 1..1 | ibt-099 | • Document level charge amount 請求書レベルの追加請求金額(税抜き) |
|
/ Invoice / cac:AllowanceCharge [ cbc:ChargeIndicator = true() ] / cbc:Amount / @currencyID | 1..1 | (currency id - Invoice currency code) |
|||
/ Invoice / cac:AllowanceCharge [ cbc:ChargeIndicator = true() ] / cbc:BaseAmount | 0..1 | 0..1 | ibt-100 | • Document level charge base amount 請求書レベルの追加請求金額の基準となる金額 |
|
/ Invoice / cac:AllowanceCharge [ cbc:ChargeIndicator = true() ] / cbc:BaseAmount / @currencyID | 1..1 | (currency id - Invoice currency code) |
|||
/ Invoice / cac:AllowanceCharge [ cbc:ChargeIndicator = true() ] / cac:TaxCategory | 1..1 | (Syntax required class) |
|||
/ Invoice / cac:AllowanceCharge [ cbc:ChargeIndicator = true() ] / cac:TaxCategory / cbc:ID | 1..1 | 1..1 | ibt-102 | • • 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 |
|
/ Invoice / cac:AllowanceCharge [ cbc:ChargeIndicator = true() ] / cac:TaxCategory / cbc:Percent | 0..1 | 0..1 | ibt-103 | • • Document level charge TAX rate 請求書レベルの追加請求の税率 |
|
/ Invoice / cac:AllowanceCharge [ cbc:ChargeIndicator = true() ] / cac:TaxCategory / cac:TaxScheme | 1..1 | (Syntax required class) |
|||
/ Invoice / cac:AllowanceCharge [ cbc:ChargeIndicator = true() ] / cac:TaxCategory / cac:TaxScheme / cbc:ID | 1..1 | (Syntax required element. Use 'VAT' in Japan) |
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)
(
(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']
)
)
(
(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']
)
)
(
(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']
)
)
exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID)
(
(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']
)
)
(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']
)
)
(
xs:decimal(cbc:Percent) =
0
)
(
(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']
)
)
(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']))
(
xs:decimal(cbc:Percent) =
0
)
(
(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']
)
)
(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']))
(
xs:decimal(cbc:Percent) =
0
)
(
(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']
)
)
(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']
)
)
(
xs:decimal(cbc:Percent) =
0
)
(
(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']
)
)
(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']
)
)
not(cbc:Percent)
(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']
)
(
(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
)
(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']))
(
xs:decimal(cbc:Percent) > 0
)
(
(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
)
(
xs:decimal(cbc:Percent) =
0
)
exists(cbc:Amount)
exists(cbc:AllowanceChargeReason) or
exists(cbc:AllowanceChargeReasonCode)
(cbc:Percent =
0
)
not(cbc:Percent)
(
(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']
)
)
(
(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']
)
)
(cbc:Percent =
0
)
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)
(
(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']
)
)
(cbc:Percent =
0
)
not(cbc:Percent)
(
(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']
)
)
(
(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']
)
)
(cbc:Percent =
0
)
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)
(
(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']
)
)
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)
exists(cbc:Amount)
exists(cbc:Amount)
exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID)
exists(cbc:AllowanceChargeReason) or
exists(cbc:AllowanceChargeReasonCode)
(
(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']
)
)
(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']
)
)
(
xs:decimal(cbc:Percent) =
0
)
(
(//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'
)
)
exists(cbc:AllowanceChargeReason) or
exists(cbc:AllowanceChargeReasonCode)
(
(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']
)
)
(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']))
(
xs:decimal(cbc:Percent) =
0
)
(
(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']
)
)
(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']))
(
xs:decimal(cbc:Percent) =
0
)
(
(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']
)
)
(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']
)
)
(
xs:decimal(cbc:Percent) =
0
)
(
(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
)
(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']))
(cbc:Percent) >= 0
(
(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
)
(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']))
(cbc:Percent) >= 0
(
(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']
)
)
(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']
)
)
not(cbc:Percent)
(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']
)
(
(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
)
(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']))
(cbc:Percent) > 0
(
(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']
)
)
(
xs:decimal(cbc:Percent) =
0
)