BR-IC-07: In a Document level charge (BG-21) where the Document level charge VAT category code…
Peppol BIS Billing 3.0.20 · UBL
Original rule text
[BR-IC-07]-In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Intra-community supply" the Document level charge VAT rate (BT-103) shall be 0 (zero).
(xs:decimal(cbc:Percent) = 0)BR-IC-07 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-103.
What this rule requires
For a document level charge (BG-21) whose VAT category code (BT-102) is "Intra-community supply" (code K), the VAT rate (BT-103) must be exactly 0. In UBL this applies to cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory where cbc:ID is K and the tax scheme is VAT, and the cbc:Percent value must equal 0 as a decimal. In CII it applies to ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=true()]/ram:CategoryTradeTax where ram:CategoryCode is K and ram:TypeCode is VAT, and ram:RateApplicablePercent must equal 0. This is a fatal rule, so a document that does not meet it is rejected.
How to fix
Set the VAT rate to 0 for the document level charge tax category that has VAT category code K (Intra-community supply). In UBL set cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[cbc:ID='K']/cbc:Percent to 0. In CII set ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=true()]/ram:CategoryTradeTax[ram:CategoryCode='K']/ram:RateApplicablePercent to 0. If the invoice is generated by a system, adjust the system to output 0 for this combination.
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-07.
Validate an invoice against these rules · All release changes