BR-G-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-G-03]-An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Export outside the EU" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63).

Stored validation assertion

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

BR-G-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-63.

What this rule requires

Fatal rule. In UBL, if an invoice or credit note contains a document-level allowance (cac:AllowanceCharge with cbc:ChargeIndicator false) whose tax category code (cbc:ID) is G and whose tax scheme is VAT, the document must contain a seller VAT identifier in cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID with tax scheme VAT, or a tax representative VAT identifier in cac:TaxRepresentativeParty/cac:PartyTaxScheme/cbc:CompanyID with tax scheme VAT. The UBL test passes if no such VAT-scheme allowance with code G exists. In CII, for each ram:SpecifiedTradeAllowanceCharge with ram:ChargeIndicator false and a ram:CategoryTradeTax where ram:CategoryCode is G and ram:TypeCode is VAT, the document must contain ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID='VA'] or ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID='VA'].

How to fix

In UBL, add either cac:PartyTaxScheme with cac:TaxScheme/cbc:ID VAT and cbc:CompanyID under cac:AccountingSupplierParty/cac:Party, or the same under cac:TaxRepresentativeParty. In CII, add ram:SpecifiedTaxRegistration with ram:ID and @schemeID='VA' under ram:SellerTradeParty or ram:SellerTaxRepresentativeTradeParty. Use the seller's own VAT identifier or the tax representative's VAT identifier as applicable. The rule only requires presence of one of these identifiers.

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-G-03.

Validate an invoice against these rules · All release changes