BR-E-04: An Invoice that contains a Document level charge (BG-21) where the Document level charge…

BR-E-04 is a fatal rule. It requires that if an invoice or credit note contains a document level charge (BG-21) whose VAT category code is 'Exempt from VAT' (code E under VAT), then the seller must be identified by at least one of: Seller VAT Identifier (BT-31), Seller tax registration identifier (BT-32), or Seller tax representative VAT identifier (BT-63). In UBL this is enforced as: when an cac:AllowanceCharge[cbc:ChargeIndicator=true()] contains a cac:TaxCategory with cbc:ID equal to E after normalize-space and a TaxScheme/ID that is VAT after upper-casing and normalization, the document must contain either cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID or cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) = 'VAT')]/cbc:CompanyID. In CII the rule applies to ram:SpecifiedTradeAllowanceCharge with ChargeIndicator=true and CategoryTradeTax having CategoryCode='E' and upper-cased TypeCode='VAT'; the test then requires either SellerTradeParty/.../SpecifiedTaxRegistration/ID[@schemeID=('VA','FC')] or SellerTaxRepresentativeTradeParty/.../SpecifiedTaxRegistration/ID[@schemeID='VA'].

Add the missing identifier. In UBL, add either cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID (the test does not restrict its tax scheme) or cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) = 'VAT')]/cbc:CompanyID. In CII, add either ram:SpecifiedTaxRegistration/ram:ID with @schemeID equal to VA or FC inside SellerTradeParty, or ram:SpecifiedTaxRegistration/ram:ID with @schemeID='VA' inside SellerTaxRepresentativeTradeParty. Because the severity is fatal, the document must be corrected to satisfy the test.