BR-AF-10: A VAT breakdown (BG-23) with VAT Category code (BT-118) "IGIC" shall not have a VAT…
Peppol BIS Billing 3.0.21 · UBL
Original rule text
[BR-AF-10]-A VAT breakdown (BG-23) with VAT Category code (BT-118) "IGIC" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).
not(cbc:TaxExemptionReason) and not(cbc:TaxExemptionReasonCode)BR-AF-10 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-118, BT-121, BT-120.
What this rule requires
This fatal rule applies to every cac:TaxCategory inside a cac:TaxSubtotal where cbc:ID is L (the IGIC VAT category code) and the tax scheme cbc:ID is VAT (case-insensitive, ignoring surrounding whitespace). Such a category must have neither a cbc:TaxExemptionReason nor a cbc:TaxExemptionReasonCode; the presence of either element causes the invoice to fail validation. The test is not(cbc:TaxExemptionReason) and not(cbc:TaxExemptionReasonCode), so both must be absent.
How to fix
Remove the cbc:TaxExemptionReason and/or cbc:TaxExemptionReasonCode element from the affected cac:TaxCategory. In the system that generates the invoice, ensure no exemption reason text or code is emitted when the VAT category code is L (IGIC). If an exemption reason seems necessary, check the categorisation data because this rule does not name an allowed replacement.
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-AF-10.
Validate an invoice against these rules · All release changes