BR-48: Each VAT breakdown (BG-23) shall have a VAT category rate (BT-119), except if the…
Peppol BIS Billing 3.0.21 · UBL
Original rule text
[BR-48]-Each VAT breakdown (BG-23) shall have a VAT category rate (BT-119), except if the Invoice is not subject to VAT.
exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:Percent) or (cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/normalize-space(cbc:ID)='O')BR-48 is a fatal rule in the business layer of Peppol BIS Billing 3.0.21 · UBL. An invoice that breaks it is rejected. It refers to BG-23, BT-119.
What this rule requires
The rule requires that each VAT breakdown (BG-23) in a VAT category has a VAT category rate, except where the invoice is not subject to VAT. In UBL, within each cac:TaxTotal/cac:TaxSubtotal, the cac:TaxCategory for VAT must contain a cbc:Percent, or its cbc:ID must be O. In CII, within each ram:ApplicableTradeTax with ram:TypeCode VAT, either ram:RateApplicablePercent must exist or ram:CategoryCode must be O. A document fails when a VAT breakdown has neither a rate percent nor category code O.
How to fix
Add cbc:Percent inside the VAT cac:TaxCategory (UBL) or ram:RateApplicablePercent inside the VAT ram:ApplicableTradeTax (CII) with the applicable VAT rate. If the invoice is not subject to VAT, set the category code to O: cbc:ID in UBL or ram:CategoryCode in CII.
Guidance on this rule. The original text above is authoritative.
Where to go next
No published Peppol BIS Billing UBL release comparison lists a change to BR-48.
Validate an invoice against these rules · All release changes