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

Peppol BIS Billing 3.0.21 · UBL

fatalbusiness

Original rule text

[BR-G-04]-An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Export outside the EU" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63).

Stored validation assertion

(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']))

BR-G-04 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-21, BT-102, BT-31, BT-63.

What this rule requires

The rule is fatal: if an invoice or credit note contains a document-level charge (BG-21) with VAT category code (BT-102) 'Export outside the EU' (code G) and a VAT tax scheme, it must also contain either a seller VAT identifier (BT-31) or a seller tax representative VAT identifier (BT-63), otherwise validation fails. In UBL, the trigger is an AllowanceCharge with ChargeIndicator=true whose cac:TaxCategory/cbc:ID is G and whose cac:TaxScheme/cbc:ID (uppercased) is VAT; then the document must have cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/cbc:ID normalized to 'VAT']/cbc:CompanyID or cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/cbc:ID normalized to 'VAT']/cbc:CompanyID. In CII, the trigger is each ram:SpecifiedTradeAllowanceCharge with ram:ChargeIndicator/udt:Indicator=true and a ram:CategoryTradeTax with ram:CategoryCode = 'G' and ram:TypeCode (uppercased) 'VAT'; for these, the document must have ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = 'VA'] or ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = 'VA'].

How to fix

If the invoice contains such a document-level charge, add either a seller VAT identifier or a seller tax representative VAT identifier. In UBL, add cbc:CompanyID within cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme where cac:TaxScheme/cbc:ID is VAT (or the cac:TaxRepresentativeParty equivalent). In CII, add ram:ID with schemeID='VA' under ram:SellerTradeParty/ram:SpecifiedTaxRegistration or ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration. If the charge's tax scheme is not VAT (UBL) or TypeCode is not VAT (CII), the rule is not triggered and no change is needed.

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-G-04.

Validate an invoice against these rules · All release changes