BR-AG-03: An Invoice that contains a Document level allowance (BG-20) where the Document level…

Peppol BIS Billing 3.0.20 · UBL

fatalbusiness

Original rule text

[BR-AG-03]-An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "IPSI" shall contain the Seller VAT Identifier (BT-31), the Seller Tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).

Stored validation assertion

(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/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=false()]/cac:TaxCategory[normalize-space(cbc:ID)='M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))

BR-AG-03 is a fatal rule in the business layer of Peppol BIS Billing 3.0.20 · UBL. An invoice that breaks it is rejected. It refers to BG-20, BT-95, BT-31, BT-32, BT-63.

What this rule requires

For UBL: The rule checks whether the invoice contains a document level allowance (cac:AllowanceCharge with cbc:ChargeIndicator=false) whose tax category code (cac:TaxCategory/cbc:ID) is 'M' and tax scheme ID is 'VAT'. If such an allowance exists, the invoice must also contain at least one of a seller tax identifier at cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID or a tax representative VAT identifier at cac:TaxRepresentativeParty/cac:PartyTaxScheme (with TaxScheme ID 'VAT')/cbc:CompanyID. The message says the category code is 'IPSI', but the UBL test uses value 'M'. For CII: The rule applies to document level allowances (ram:SpecifiedTradeAllowanceCharge with ram:ChargeIndicator/udt:Indicator=false) with ram:CategoryCode = 'M' and ram:TypeCode (upper-case) = 'VAT'. For those allowances the invoice must contain a SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID with schemeID 'VA' or 'FC', or a SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID with schemeID 'VA'. A fatal rule; a document that does not satisfy it fails validation.

How to fix

UBL: Ensure the invoice contains either cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID or cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/cbc:ID='VAT']/cbc:CompanyID when a document level allowance with category code 'M' and VAT tax scheme is present. The UBL test does not distinguish between seller VAT identifier and seller tax registration identifier; any PartyTaxScheme CompanyID qualifies. CII: Ensure the invoice contains ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID with schemeID 'VA' or 'FC', or ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID with schemeID 'VA' when such an allowance is present. If the document does not contain that allowance, no change is required.

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-AG-03.

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