BR-B-01: An Invoice where the VAT category code (BT-151, BT-95 or BT-102) is “Split payment”…

The rule requires that whenever a VAT category code is B ("Split payment") in UBL (cac:TaxCategory/cbc:ID or cac:ClassifiedTaxCategory/cbc:ID) or CII (ram:CategoryCode), the document must not contain any country identifier (cbc:IdentificationCode or ram:CountryID) with a value other than IT; otherwise validation fails as fatal. If no such B code is present, the rule passes regardless of the country. The test checks for any //cbc:IdentificationCode or //ram:CountryID not equal IT, so even a single selected non-IT value causes failure when a B tax category exists.

For UBL: if the invoice is Italian, ensure no cbc:IdentificationCode in the document has a value other than IT. If the invoice is not Italian, change the VAT category code so that no cac:TaxCategory/cbc:ID and no cac:ClassifiedTaxCategory/cbc:ID equals B. For CII: similarly, ensure no ram:CountryID has a value other than IT when any ram:CategoryCode is B, or avoid using B as ram:CategoryCode if the invoice is not Italian. The rule does not specify permitted alternative VAT category codes, so choose another valid code for the invoice.