BR-O-02: An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category…

Peppol BIS Billing 3.0.21 · UBL

fatalbusiness

Original rule text

[BR-O-02]-An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Not subject to VAT" shall not contain the Seller VAT identifier (BT-31), the Seller tax representative VAT identifier (BT-63) or the Buyer VAT identifier (BT-48).

Stored validation assertion

(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and (not(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) = 'VAT')]/cbc:CompanyID) and not(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) = 'VAT')]/cbc:CompanyID) and not(//cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) = 'VAT')]/cbc:CompanyID))) or not(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'])

BR-O-02 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-25, BT-151, BT-31, BT-63, BT-48.

What this rule requires

The rule is fatal. In UBL, if an Invoice or CreditNote contains any cac:ClassifiedTaxCategory with cbc:ID normalized to 'O' and cac:TaxScheme/cbc:ID uppercased to 'VAT', then the document must not contain a cbc:CompanyID in any of these VAT party tax schemes: cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme, cac:TaxRepresentativeParty/cac:Party/cac:PartyTaxScheme, or cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme. If no such category exists, the rule passes. In CII, if a line has ram:ApplicableTradeTax with ram:CategoryCode 'O' and ram:TypeCode uppercased to 'VAT', then the document must not contain ram:SpecifiedTaxRegistration/ram:ID with @schemeID 'VA' under ram:SellerTradeParty, ram:SellerTaxRepresentativeTradeParty, or ram:BuyerTradeParty.

How to fix

If the invoice contains any line item with VAT category code 'O' ('Not subject to VAT'), remove all Seller VAT identifier, Seller tax representative VAT identifier, and Buyer VAT identifier. In UBL, remove the cbc:CompanyID from cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/cbc:ID = 'VAT'], from cac:TaxRepresentativeParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/cbc:ID = 'VAT'], and from cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/cbc:ID = 'VAT']. In CII, remove ram:SpecifiedTaxRegistration/ram:ID[@schemeID='VA'] from ram:SellerTradeParty, ram:SellerTaxRepresentativeTradeParty, and ram:BuyerTradeParty. Alternatively, change the line's category code 'O' to another VAT category code so the restriction does not apply; if the identifiers are required, the line must not be coded as Not subject to VAT.

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-O-02.

Validate an invoice against these rules · All release changes