2. Syntax binding (UBL Semantic model)
  3. Invoice
  4. TaxRepresentativeParty

cac:TaxRepresentativeParty

A group of business terms providing information about the Seller’s tax representative.
売り手の税務代理人に係る情報を提供するビジネス用語のグループ。

About

Syntax binding
ubl:Invoice / cac:TaxRepresentativeParty
Restricted Syntax Cardinality
0..1
UBL 2.1
XPath
/ Invoice / cac:TaxRepresentativeParty
Occurrence
0..1
Datatype
cac:PartyType
UBL Definition
The tax representative.
Namespace
cac urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2

Semantic

Business Term

SELLER TAX REPRESENTATIVE PARTY

売り手税務代理人
ID
ibg-11
Description
A group of business terms providing information about the Seller’s tax representative.
売り手の税務代理人に係る情報を提供するビジネス用語のグループ。
Explanation
Tax representative party for the seller is relevant for sellers delivering goods and services in a country without having a permanent establishment in that country. In such cases information on the tax representative shall be included in the invoice.
売り手の税務代理人は、その国に恒久的施設を持たずに商品やサービスを提供する売り手に関連している。 そのような場合、税務代理人に関する情報が請求書に含まれるものとする。
Cardinality
0..1
Section
Aligned

Child elements

  XPath Syn. Card. Semantic Card. ID Business term
/ Invoice / cac:TaxRepresentativeParty / cac:PartyName 1..1 (Syntax required class)
 / Invoice / cac:TaxRepresentativeParty / cac:PartyName / cbc:Name 1..1 1..1 ibt-062 • • Seller tax representative name
売り手税務代理人名称
/ Invoice / cac:TaxRepresentativeParty / cac:PostalAddress 1..1 1..1 ibg-12 • SELLER TAX REPRESENTATIVE POSTAL ADDRESS
売り手税務代理人住所
 / Invoice / cac:TaxRepresentativeParty / cac:PostalAddress / cbc:StreetName 0..1 0..1 ibt-064 • • Tax representative address line 1
税務代理人住所欄1
 / Invoice / cac:TaxRepresentativeParty / cac:PostalAddress / cbc:AdditionalStreetName 0..1 0..1 ibt-065 • • Tax representative address line 2
税務代理人住所欄2
 / Invoice / cac:TaxRepresentativeParty / cac:PostalAddress / cbc:CityName 0..1 0..1 ibt-066 • • Tax representative city
税務代理人住所 市区町村
 / Invoice / cac:TaxRepresentativeParty / cac:PostalAddress / cbc:PostalZone 0..1 0..1 ibt-067 • • Tax representative post code
税務代理人郵便番号
 / Invoice / cac:TaxRepresentativeParty / cac:PostalAddress / cbc:CountrySubentity 0..1 0..1 ibt-068 • • Tax representative country subdivision
税務代理人住所 都道府県
/ Invoice / cac:TaxRepresentativeParty / cac:PostalAddress / cac:AddressLine 0..1 (Syntax required class)
 / Invoice / cac:TaxRepresentativeParty / cac:PostalAddress / cac:AddressLine / cbc:Line 1..1 0..1 ibt-164 • • • Tax representative address line 3
税務代理人住所欄3
/ Invoice / cac:TaxRepresentativeParty / cac:PostalAddress / cac:Country 1..1 (Syntax required class)
 / Invoice / cac:TaxRepresentativeParty / cac:PostalAddress / cac:Country / cbc:IdentificationCode 1..1 1..1 ibt-069 • • • Tax representative country code
税務代理人国コード
/ Invoice / cac:TaxRepresentativeParty / cac:PartyTaxScheme 1..1 (Syntax required class)
 / Invoice / cac:TaxRepresentativeParty / cac:PartyTaxScheme / cbc:CompanyID 1..1 1..1 ibt-063 • • Seller tax representative TAX identifier
売り手税務代理人税ID
/ Invoice / cac:TaxRepresentativeParty / cac:PartyTaxScheme / cac:TaxScheme 1..1 (Syntax required class)
 / Invoice / cac:TaxRepresentativeParty / cac:PartyTaxScheme / cac:TaxScheme / cbc:ID 1..1 (Syntax required element. Use 'VAT' in Japan)

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-018(fatal)
Unchanged
Same as 0.9.2
ibr-019(fatal)
Unchanged
Same as 0.9.2
ibr-020(fatal)
Unchanged
Same as 0.9.2
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 RULES
JP PINT 0.9.2 Shared rules
ibr-018(fatal)
Still valid
[ibr-018]-The Seller tax representative name (ibt-062) MUST be provided in the Invoice, if the Seller (ibg-04) has a Seller tax representative party (ibg-11)
context
cac:TaxRepresentativeParty
test
(cac:PartyName/cbc:Name) != ''
ibr-019(fatal)
Still valid
[ibr-019]-The Seller tax representative postal address (ibg-12) MUST be provided in the Invoice, if the Seller (ibg-04) has a Seller tax representative party (ibg-11).
context
cac:TaxRepresentativeParty
test
exists(cac:PostalAddress)
ibr-020(fatal)
Still valid
[ibr-020]-The Seller tax representative postal address (ibg-12) MUST contain a Tax representative country code (ibt-069), if the Seller (ibg-04) has a Seller tax representative party (ibg-11).
context
cac:TaxRepresentativeParty/cac:PostalAddress
test
(cac:Country/cbc:IdentificationCode) != ''
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)
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)
JP PINT 0.9 RULES (Obsoleted)
Shared Rules (0.9)
ibr-18(fatal)
[ibr-18]-The Seller tax representative name (ibt-062) shall be provided in the Invoice, if the Seller (ibg-04) has a Seller tax representative party (ibg-11)
Context
cac:TaxRepresentativeParty
Test
(cac:PartyName/cbc:Name) != ''
EN16931 model bound to UBL rules
BR-18 (fatal)
The Seller tax representative name (BT-62) shall be provided in the Invoice, if the Seller (BG-4) has a Seller tax representative party (BG-11)
context
cac:TaxRepresentativeParty
test
(cac:PartyName/cbc:Name) != ''
BR-19 (fatal)
The Seller tax representative postal address (BG-12) shall be provided in the Invoice, if the Seller (BG-4) has a Seller tax representative party (BG-11).
context
cac:TaxRepresentativeParty
test
exists(cac:PostalAddress)
BR-20 (fatal)
The Seller tax representative postal address (BG-12) shall contain a Tax representative country code (BT-69), if the Seller (BG-4) has a Seller tax representative party (BG-11).
context
cac:TaxRepresentativeParty/cac:PostalAddress
test
(cac:Country/cbc:IdentificationCode) != ''
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
)