BR-IC-05: In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is…
Peppol BIS Billing 3.0.20 · UBL
Original rule text
[BR-IC-05]-In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Intracommunity supply" the Invoiced item VAT rate (BT-152) shall be 0 (zero).
(xs:decimal(cbc:Percent) = 0)BR-IC-05 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-152.
What this rule requires
This rule requires that when an invoice line (BG-25) has its invoiced item VAT category code (BT-151) set to K ("Intracommunity supply") and the tax scheme is VAT, the invoiced item VAT rate (BT-152) must be exactly 0. In UBL, the check applies to cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory and cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory nodes where cbc:ID is K and the tax scheme ID is VAT, and requires cbc:Percent to equal 0. In CII, it applies to ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax with ram:CategoryCode = 'K' and ram:TypeCode = 'VAT', and requires ram:RateApplicablePercent to equal 0. This is a fatal rule: a document that does not satisfy it fails validation.
How to fix
Ensure that for every line item with VAT category code K and VAT scheme, the VAT rate is set to 0. In UBL, set the cbc:Percent in the matching cac:ClassifiedTaxCategory to 0; in CII, set ram:RateApplicablePercent in the matching ram:ApplicableTradeTax to 0. If the rate element is missing, add it with the value 0. If the line should not have a zero rate, check that the VAT category code is correct.
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-05.
Validate an invoice against these rules · All release changes