BR-DE-16

XRechnung 2.6.0 · CII

Rules: XRechnung Schematron rules by Koordinierungsstelle für IT-Standards (KoSIT) · Apache-2.0

fatalcountry

Original rule text

[BR-DE-16] Wenn in einer Rechnung die Steuercodes S, Z, E, AE, K, G, L oder M verwendet werden, muss mindestens eines der Elemente "Seller VAT identifier" (BT-31), "Seller tax registration identifier" (BT-32) oder "SELLER TAX REPRESENTATIVE PARTY" (BG-11) übermittelt werden.

Stored validation assertion

not((rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:TypeCode = 'VAT' and                          rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode = ('S', 'Z', 'E', 'AE', 'K', 'G', 'L', 'M')) or                         (rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge/ram:CategoryTradeTax = 'VAT' and                          rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge/ram:CategoryTradeTax/ram:CategoryCode = ('S', 'Z', 'E', 'AE', 'K', 'G', 'L', 'M')) or                         (rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:TypeCode = 'VAT' and                          rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode = ('S', 'Z', 'E', 'AE', 'K', 'G', 'L', 'M'))) or                     ((rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeAgreement/ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[normalize-space(@schemeID)='VA' or                                                                                                                                                   normalize-space(@schemeID)='FC'][boolean(normalize-space(.))], rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeAgreement/ram:SellerTaxRepresentativeTradeParty))

What this rule requires

BR-DE-16 requires that when the invoice uses VAT category code S, Z, E, AE, K, G, L or M in a document-level allowance, a document-level charge, or an invoice line, at least one of the Seller VAT identifier (BT-31), Seller tax registration identifier (BT-32), or a SELLER TAX REPRESENTATIVE PARTY (BG-11) must be present. In the UBL test, for a document with such a tax code, the condition is satisfied if either cac:TaxRepresentativeParty exists or cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID has non-empty content; the test does not require a particular @schemeID. If none of those tax codes appears, the rule passes.

How to fix

Add one of the following to the invoice: a cac:TaxRepresentativeParty element with the representative's details, or a non-empty cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID (e.g. the seller's VAT or tax registration number). If a tax category code S, Z, E, AE, K, G, L or M is not actually intended, verify and correct that tax category code; otherwise the rule will continue to require one of these seller identification elements.

Guidance on this rule. The original text above is authoritative.