BR-S-03: An Invoice that contains a Document level allowance (BG-20) where the Document level…
Peppol BIS Billing 3.0.20 · UBL
Original rule text
[BR-S-03]-An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Standard rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) = 'VAT')]/cbc:CompanyID))) or not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))BR-S-03 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-20, BT-95, BT-31, BT-32, BT-63.
What this rule requires
In UBL, this fatal rule checks whether an invoice or credit note has a document-level allowance (cac:AllowanceCharge with cbc:ChargeIndicator = false) whose cac:TaxCategory/cbc:ID is S and cac:TaxScheme/cbc:ID is VAT (standard rated). If such an allowance exists, the document must also contain at least one of: cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID (the UBL test does not require a particular tax scheme for this element) or cac:TaxRepresentativeParty/cac:PartyTaxScheme with cac:TaxScheme/cbc:ID = VAT and a cbc:CompanyID. If no such document-level allowance exists, the rule passes. In CII, if a ram:CategoryTradeTax exists within a ram:SpecifiedTradeAllowanceCharge with ram:ChargeIndicator/udt:Indicator = false, ram:CategoryCode = S, and ram:TypeCode = VAT, the document must contain at least one of: ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID with @schemeID VA or FC, or ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID with @schemeID VA.
How to fix
For UBL, if the invoice has a standard-rated document-level allowance, add cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID (e.g. the seller's VAT identifier or tax registration number) or add a seller tax representative VAT identifier under cac:TaxRepresentativeParty/cac:PartyTaxScheme with cac:TaxScheme/cbc:ID = VAT and a cbc:CompanyID. If no such allowance exists, no change is needed. For CII, if the standard-rated document-level allowance exists, add an identifier under ram:SellerTradeParty/ram:SpecifiedTaxRegistration/ram:ID with @schemeID VA or FC, or under ram:SellerTaxRepresentativeTradeParty/ram:SpecifiedTaxRegistration/ram:ID with @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-S-03.
Validate an invoice against these rules · All release changes