BR-E-03: An Invoice that contains a Document level allowance (BG-20) where the Document level…
Peppol BIS Billing 3.0.20 · UBL
Original rule text
[BR-E-03]-An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) 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:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[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:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))BR-E-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
If the invoice or credit note contains a document-level allowance (cac:AllowanceCharge[cbc:ChargeIndicator=false()] in UBL, or ram:SpecifiedTradeAllowanceCharge with ram:ChargeIndicator=false in CII) whose VAT category code is E and tax scheme is VAT, the document must also contain at least one seller-side VAT/tax identifier. In UBL this is any cbc:CompanyID under cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme or under cac:TaxRepresentativeParty/cac:PartyTaxScheme where the representative tax scheme is VAT; in CII it is an ram:ID with schemeID VA or FC under ram:SellerTradeParty/ram:SpecifiedTaxRegistration, or an ram:ID with schemeID VA under ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration. If such an allowance exists but none of those identifiers is present, the document fails validation.
How to fix
Provide the missing identifier when the document-level allowance with VAT category E is present. In UBL, add cbc:CompanyID under cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme or under cac:TaxRepresentativeParty/cac:PartyTaxScheme (with cac:TaxScheme/cbc:ID set to VAT for the representative). In CII, add ram:ID with schemeID VA or FC under ram:SellerTradeParty/ram:SpecifiedTaxRegistration, or ram:ID with schemeID VA under ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration. Ensure the identifier value is the seller's or tax representative's corresponding VAT/tax registration identifier.
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-03.
Validate an invoice against these rules · All release changes