BR-IC-03: An Invoice that contains a Document level allowance (BG-20) where the Document level…

The rule applies when the invoice contains a document-level allowance with VAT category K ("Intra-community supply"): in UBL, an cac:AllowanceCharge[cbc:ChargeIndicator=false()] whose cac:TaxCategory/cbc:ID is K and cac:TaxScheme/cbc:ID is VAT; in CII, a ram:SpecifiedTradeAllowanceCharge with ram:ChargeIndicator/udt:Indicator=false() whose ram:CategoryTradeTax/ram:CategoryCode is K and ram:TypeCode is VAT. When such an allowance exists, the document must contain at least one of a seller VAT identifier or a seller tax representative VAT identifier, and also a buyer VAT identifier. In UBL these are cbc:CompanyID elements inside the relevant cac:PartyTaxScheme with cac:TaxScheme/cbc:ID VAT under AccountingSupplierParty, TaxRepresentativeParty, and AccountingCustomerParty; in CII they are ram:SpecifiedTaxRegistration/ram:ID[@schemeID='VA'] under SellerTradeParty, SellerTaxRepresentativeTradeParty, and BuyerTradeParty. If no such allowance with VAT category K is present, the rule passes. Since the severity is fatal, an invoice that has the allowance but lacks the required identifier(s) fails validation.

Ensure that when the document-level allowance with VAT category K exists, the required identifiers are supplied: in UBL add cbc:CompanyID under the seller party cac:PartyTaxScheme (AccountingSupplierParty/Party/PartyTaxScheme) or under the tax representative cac:TaxRepresentativeParty/PartyTaxScheme, and add cbc:CompanyID under the buyer cac:AccountingCustomerParty/Party/PartyTaxScheme; in CII add ram:SpecifiedTaxRegistration/ram:ID[@schemeID='VA'] under SellerTradeParty or SellerTaxRepresentativeTradeParty, and under BuyerTradeParty. If the identifiers are already present but not detected, check that the VAT scheme code (cbc:ID in UBL, schemeID in CII) is exactly VAT/VA as required and that the tax registration element is in the correct parent.