BR-E-02: An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category…
Peppol BIS Billing 3.0.20 · UBL
Original rule text
[BR-E-02]-An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Exempt from VAT" 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).
(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'E'][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:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))BR-E-02 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-25, BT-151, BT-31, BT-32, BT-63.
What this rule requires
This fatal rule checks that if an invoice or credit note has any line item whose invoiced item VAT category code is exempt (category 'E' with VAT tax scheme), then the document must also contain at least one seller or tax representative identifier. In UBL, the test passes if there is no cac:ClassifiedTaxCategory with cbc:ID = 'E' and cac:TaxScheme/cbc:ID = 'VAT', or if there is such a category and either a cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID exists or a cac:TaxRepresentativeParty/cac:PartyTaxScheme with VAT cac:TaxScheme/cbc:ID and cbc:CompanyID exists. The UBL test does not restrict the seller PartyTaxScheme/cbc:CompanyID to a particular tax scheme. In CII, the trigger is a line item with ram:ApplicableTradeTax having ram:CategoryCode = 'E' and ram:TypeCode = 'VAT'; the header must then contain either ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID with @schemeID = 'VA' or 'FC', or ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID with @schemeID = 'VA'.
How to fix
In UBL, add a seller tax identifier as cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID (any tax scheme is accepted), or add a tax representative VAT identifier under cac:TaxRepresentativeParty/cac:PartyTaxScheme with cac:TaxScheme/cbc:ID = 'VAT' and cbc:CompanyID. In CII, add ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID with @schemeID set to 'VA' or 'FC', or add ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID with @schemeID = 'VA'. If the exempt line is not actually present, check the line item VAT category code and tax scheme, and correct it to a non-exempt value so the rule does not apply.
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-E-02.
Validate an invoice against these rules · All release changes