BR-IC-02: An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category…

Peppol BIS Billing 3.0.20 · UBL

fatalbusiness

Original rule text

[BR-IC-02]-An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Intra-community supply" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48).

Stored validation assertion

(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'K'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) 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)) and (exists(//cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) = 'VAT')]/cbc:CompanyID))) or not(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'K'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'])

BR-IC-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-63, BT-48.

What this rule requires

The rule applies when an invoice or credit note contains at least one invoice line with VAT category code K (Intra-community supply) under tax scheme VAT. In UBL, if such a cac:ClassifiedTaxCategory exists, the document must have either cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID for seller VAT identifier or cac:TaxRepresentativeParty/cac:PartyTaxScheme/cbc:CompanyID for seller tax representative VAT identifier, and also cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID for buyer VAT identifier, each with cac:TaxScheme/cbc:ID equal to VAT. In CII, each ram:ApplicableTradeTax with ram:CategoryCode K and ram:TypeCode VAT requires the document to have ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = 'VA'] or ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = 'VA'], and also ram:BuyerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = 'VA']. If no line has category K, the rule passes. Severity is fatal, so a document with a K line missing any of these identifiers fails validation.

How to fix

If no line uses VAT category code K, no change is needed. If the K code is incorrect for a line, correct the line's VAT category code to the intended value. Otherwise, for UBL add the missing identifier: ensure cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/cbc:ID = 'VAT']/cbc:CompanyID or cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/cbc:ID = 'VAT']/cbc:CompanyID, and ensure cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/cbc:ID = 'VAT']/cbc:CompanyID. For CII, ensure ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = 'VA'] or ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = 'VA'], and ensure ram:BuyerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID = 'VA'].

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-IC-02.

Validate an invoice against these rules · All release changes