BR-IC-04: An Invoice that contains a Document level charge (BG-21) where the Document level charge…

Peppol BIS Billing 3.0.20 · UBL

fatalbusiness

Original rule text

[BR-IC-04]-An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) 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:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[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(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID) = 'K'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))

BR-IC-04 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-21, BT-102, BT-31, BT-63, BT-48.

What this rule requires

The rule applies when the invoice contains a document-level charge with VAT category code K (intra-community supply) under VAT. In UBL, that is cac:AllowanceCharge[cbc:ChargeIndicator=true()] with cac:TaxCategory/cbc:ID = K and VAT tax scheme; then the seller (cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or tax representative (cac:TaxRepresentativeParty/cac:PartyTaxScheme/cbc:CompanyID) and the buyer (cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) must have VAT identifiers present. In CII, the charge is ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=true()]/ram:CategoryTradeTax with ram:CategoryCode = 'K' and ram:TypeCode = VAT; then the seller (ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID[@schemeID='VA']) or tax representative (ram:SellerTaxRepresentativeTradeParty/...) and the buyer (ram:BuyerTradeParty/...) must have VAT identifiers with scheme VA. A document fails if such a charge exists but any required identifier is absent.

How to fix

Add the missing VAT identifiers. In UBL, for the seller, add cac:PartyTaxScheme with a cac:TaxScheme/cbc:ID of VAT and a cbc:CompanyID inside cac:AccountingSupplierParty/cac:Party, or, if using a tax representative, inside cac:TaxRepresentativeParty; for the buyer, add the same under cac:AccountingCustomerParty/cac:Party. In CII, add ram:SpecifiedTaxRegistration with ram:ID[@schemeID='VA'] under ram:SellerTradeParty (or ram:SellerTaxRepresentativeTradeParty) and under ram:BuyerTradeParty. If the document-level charge should not be an intra-community supply, correct its VAT category code from K to the appropriate code. Since this rule is fatal, the invoice will not validate until the required identifiers are present or the charge is corrected.

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-04.

Validate an invoice against these rules · All release changes