These rules are specific for Nigerian invoices and shall be applied by all Nigerian senders who are creating invoices. Only receivers who have a receiving capability for Nigerian invoices should apply these rule. Overseas receivers who are receiving invoices from Nigeria but do not have a specific receiving capability for those, will only apply the shared PINT rules and may ignore these.
| Identifier | Message |
|---|---|
| ALIGNED-IBRP-001-NG | [aligned-ibrp-001-ng]-Specification identifier (ibt-024) MUST start with the value 'urn:peppol:pint:selfbilling-1@ng-1'. |
| ALIGNED-IBRP-002 | [aligned-ibrp-002]-Business process (ibt-023) MUST be in the format 'urn:peppol:bis:billing'. |
| ALIGNED-IBRP-003 | [aligned-ibrp-003]-Each Document level allowance (ibg-20) MUST have a Document level allowance VAT category code (ibt-095). |
| ALIGNED-IBRP-004 | [aligned-ibrp-004]-Either both or neither Allowance base amount (ibt-093) and percentage (ibt-094) MUST be provided. |
| ALIGNED-IBRP-005 | [aligned-ibrp-005]-Each Document level charge (ibg-21) MUST have a Document level charge VAT category code (ibt-102). |
| ALIGNED-IBRP-006 | [aligned-ibrp-006]-Either both or neither Charge base amount (ibt-100) and percentage (ibt-101) MUST be provided. |
| ALIGNED-IBRP-007 | [aligned-ibrp-007]-Each VAT breakdown (ibg-23) MUST have a VAT category taxable amount (ibt-116). |
| ALIGNED-IBRP-008 | [aligned-ibrp-008]-Each VAT breakdown (ibg-23) MUST have a VAT category tax amount (ibt-117). |
| ALIGNED-IBRP-009 | [aligned-ibrp-009]-Each VAT breakdown (ibg-23) MUST be defined through a VAT category code (ibt-118). |
| ALIGNED-IBRP-010 | [aligned-ibrp-010]-Invoice line net amount (ibt-131) MUST equal (Invoiced quantity (ibt-129) * (Item net price (ibt-146)/item price base quantity (ibt-149)) + Sum of invoice line charge amount (ibt-141) - sum of invoice line allowance amount (ibt-136). |
| ALIGNED-IBRP-011 | [aligned-ibrp-011]-Invoice lines (ibg-25) MUST have one and only one classified tax category (ibt-151). |
| ALIGNED-IBRP-AA-01 | [aligned-ibrp-aa-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the VAT category code (ibt-151, ibt-95 or ibt-102) is "Reduced rated" MUST contain in the VAT breakdown (ibg-23) at least one VAT category code (ibt-118) equal with "Reduced rated". |
| ALIGNED-IBRP-AA-02 | [aligned-ibrp-aa-02]-In an Invoice line (ibg-25) where the Invoiced item VAT category code (ibt-151) is "Reduced rated" the Invoiced item VAT rate (ibt-152) MUST be greater than zero. |
| ALIGNED-IBRP-AA-03 | [aligned-ibrp-aa-03]-In a Document level allowance (ibg-20) where the Document level allowance VAT category code (ibt-95) is "Reduced rated" the Document level allowance VAT rate (ibt-96) MUST be greater than zero. |
| ALIGNED-IBRP-AA-04 | [aligned-ibrp-aa-04]-In a Document level charge (ibg-21) where the Document level charge VAT category code (ibt-102) is "Reduced rated" the Document level charge VAT rate (ibt-103) MUST be greater than zero. |
| ALIGNED-IBRP-AA-05 | [aligned-ibrp-aa-05]-For each different value of VAT category rate (ibt-119) where the VAT category code (ibt-118) is "Reduced rated", the VAT category taxable amount (ibt-116) in a VAT breakdown (ibg-23) MUST equal the sum of Invoice line net amounts (ibt-131) plus the sum of document level charge amounts (ibt-99) minus the sum of document level allowance amounts (ibt-92) where the VAT category code (ibt-151, ibt-102, ibt-95) is "Reduced rated" and the VAT rate (ibt-152, ibt-103, ibt-96) equals the VAT category rate (ibt-119). |
| ALIGNED-IBRP-AA-06 | [aligned-ibrp-aa-06]-The VAT category tax amount (ibt-117) in a VAT breakdown (ibg-23) where VAT category code (ibt-118) is "Reduced rated" MUST equal the VAT category taxable amount (ibt-116) multiplied by the VAT category rate (ibt-119). |
| ALIGNED-IBRP-AA-07 | [aligned-ibrp-aa-07]-A VAT breakdown (ibg-23) with VAT Category code (ibt-118) "Reduced rate" MUST not have a VAT exemption reason code (ibt-121) or VAT exemption reason text (ibt-120). |
| ALIGNED-IBRP-CL-01-NG | [aligned-ibrp-cl-01-ng]-Nigerian invoice tax categories MUST be coded using Nigerian codes. |
| ALIGNED-IBRP-CL-02-NG | [aligned-ibrp-cl-02-ng]-Product/Service codes MUST be coded using Nigerian codes. |
| ALIGNED-IBRP-CL-03-NG | [aligned-ibrp-cl-01-ng]-Nigerian invoice VAT Exemption codes MUST be coded using Nigerian codes. |
| ALIGNED-IBRP-E-01 | [aligned-ibrp-e-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the VAT category code (ibt-151, ibt-95 or ibt-102) is "Exempt from VAT" MUST contain exactly one VAT breakdown (ibg-23) with the VAT category code (ibt-118) equal to "Exempt from VAT". |
| ALIGNED-IBRP-E-02 | [aligned-ibrp-e-02]-In a VAT breakdown (ibg-23) where the VAT category code (ibt-118) is "Exempt from VAT" the VAT category taxable amount (ibt-116) MUST equal the sum of Invoice line net amounts (ibt-131) minus the sum of Document level allowance amounts (ibt-92) plus the sum of Document level charge amounts (ibt-99) where the VAT category codes (ibt-151, ibt-95, ibt-102) are "Exempt from VAT". |
| ALIGNED-IBRP-E-03 | [aligned-ibrp-e-03]-The VAT category tax amount (ibt-117) In a VAT breakdown (ibg-23) where the VAT category code (ibt-118) equals "Exempt from VAT" MUST equal 0 (zero). |
| ALIGNED-IBRP-E-04 | [aligned-ibrp-e-04]-In an Invoice line (ibg-25) where the Invoiced item VAT category code (ibt-151) is "Exempt from VAT", the Invoiced item VAT rate (ibt-152) MUST be 0 (zero). |
| ALIGNED-IBRP-E-05 | [aligned-ibrp-e-05]-In a Document level allowance (ibg-20) where the Document level allowance VAT category code (ibt-95) is "Exempt from VAT", the Document level allowance VAT rate (ibt-96) MUST be 0 (zero). |
| ALIGNED-IBRP-E-06 | [aligned-ibrp-e-06]-In a Document level charge (ibg-21) where the Document level charge VAT category code (ibt-102) is "Exempt from VAT", the Document level charge VAT rate (ibt-103) MUST be 0 (zero). |
| ALIGNED-IBRP-S-01 | [aligned-ibrp-s-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the VAT category code (ibt-151, ibt-95 or ibt-102) is "Standard rated" MUST contain in the VAT breakdown (ibg-23) at least one VAT category code (ibt-118) equal with "Standard rated". |
| ALIGNED-IBRP-S-02 | [aligned-ibrp-s-02]-In an Invoice line (ibg-25) where the Invoiced item VAT category code (ibt-151) is "Standard rated" the Invoiced item VAT rate (ibt-152) MUST be greater than zero. |
| ALIGNED-IBRP-S-03 | [aligned-ibrp-s-03]-In a Document level allowance (ibg-20) where the Document level allowance VAT category code (ibt-95) is "Standard rated" the Document level allowance VAT rate (ibt-96) MUST be greater than zero. |
| ALIGNED-IBRP-S-04 | [aligned-ibrp-s-04]-In a Document level charge (ibg-21) where the Document level charge VAT category code (ibt-102) is "Standard rated" the Document level charge VAT rate (ibt-103) MUST be greater than zero. |
| ALIGNED-IBRP-S-05 | [aligned-ibrp-s-05]-For each different value of tax category rate (ibt-119) where the tax category code (ibt-118) is "Standard rated", the tax category taxable amount (ibt-116) in a tax breakdown (ibg-23) MUST equal the sum of Invoice line net amounts (ibt-131) plus the sum of document level charge amounts (ibt-099) minus the sum of document level allowance amounts (ibt-092) where the tax category code (ibt-151, ibt-102, ibt-095) is "Standard rated" and the tax rate (ibt-152, ibt-103, ibt-096) equals the tax category rate (ibt-119). |
| ALIGNED-IBRP-S-06 | [aligned-ibrp-s-06]-The VAT category tax amount (ibt-117) in a VAT breakdown (ibg-23) where VAT category code (ibt-118) is "Standard rated" MUST equal the VAT category taxable amount (ibt-116) multiplied by the VAT category rate (ibt-119). |
| ALIGNED-IBRP-S-07 | [aligned-ibrp-s-07]-A VAT breakdown (ibg-23) with VAT Category code (ibt-118) "Standard rate" MUST not have a VAT exemption reason code (ibt-121) or VAT exemption reason text (ibt-120). |
| ALIGNED-IBRP-Z-01 | [aligned-ibrp-z-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the VAT category code (ibt-151, ibt-95 or ibt-102) is "Zero rated" MUST contain in the VAT breakdown (ibg-23) exactly one VAT category code (ibt-118) equal with "Zero rated". |
| ALIGNED-IBRP-Z-02 | [aligned-ibrp-z-02]-In an Invoice line (ibg-25) where the Invoiced item VAT category code (ibt-151) is "Zero rated" the Invoiced item VAT rate (ibt-152) MUST be 0 (zero). |
| ALIGNED-IBRP-Z-03 | [aligned-ibrp-z-03]-In a Document level allowance (ibg-20) where the Document level allowance VAT category code (ibt-95) is "Zero rated" the Document level allowance VAT rate (ibt-96) MUST be 0 (zero). |
| ALIGNED-IBRP-Z-04 | [aligned-ibrp-z-04]-In a Document level charge (ibg-21) where the Document level charge VAT category code (ibt-102) is "Zero rated" the Document level charge VAT rate (ibt-103) MUST be 0 (zero). |
| ALIGNED-IBRP-Z-05 | [aligned-ibrp-z-05]-In a VAT breakdown (ibg-23) where VAT category code (ibt-118) is "Zero rated" the VAT category taxable amount (ibt-116) MUST equal the sum of Invoice line net amount (ibt-131) minus the sum of Document level allowance amounts (ibt-92) plus the sum of Document level charge amounts (ibt-99) where the VAT category codes (ibt-151, ibt-95, ibt-102) are "Zero rated". |
| ALIGNED-IBRP-Z-06 | [aligned-ibrp-z-06]-The VAT category tax amount (ibt-117) in a VAT breakdown (ibg-23) where VAT category code (ibt-118) is "Zero rated" MUST equal 0 (zero). |
| IBR-01-NG | [ibr-01-ng]-An Invoice shall have the Supplier’s TIN (ibt-032). |
| IBR-02-NG | [ibr-02-ng]-Buyer VAT/TIN identifier (IBT-048) MUST occur maximum once |
| IBR-03-NG | [ibr-03-ng]-An Invoice shall have the Buyer’ TIN (ibt-048). |
| IBR-04-NG | [ibr-04-ng]-In Buyer postal address (IBG-08), Address line 1 (IBT-050), Buyer city (IBT-052), Buyer postal code (IBT-053), Buyer country subdivision (IBT-054) and Buyer country subdivision (BTNG-010) code must be provided |
| IBR-05-NG | [ibr-05-ng]-In Seller postal address (IBG-05), Seller address line 1 (IBT-035), Seller city (IBT-037), Seller postal code (IBT-038), Seller country subdivision (IBT-039) and Seller country subdivision (BTNG-008) must be provided. |
| IBR-06-NG | [ibr-06-ng]-Allowance amount (IBT-092, IBT-136) must equal base amount (IBT-093, IBT-137) * percentage (IBT-094, IBT-138) /100 if base amount and percentage exists |
| IBR-07-NG | [ibr-07-ng]-Document level allowances (IBG-20) with Document level allowance VAT category code (IBT-095) as 'Exempt from VAT' MUST have a Document level allowance VAT exemption reason code (IBT-196) |
| IBR-08-NG | [ibr-08-ng]-Charge amount (IBT-099, IBT-141) must equal base amount (IBT-100, IBT-142) * percentage (IBT-101, IBT-143) /100 if base amount and percentage exists |
| IBR-09-NG | [ibr-09-ng]-Document level charge (IBG-21) with Document level charge VAT category code (IBT-102) as 'Exempt from VAT' MUST have a Document level charge VAT exemption reason code (IBT-198). |
| IBR-10-NG | [ibr-10-ng]-Each Invoice line (IBG-25) MUST be categorized with an Invoiced item VAT category code (IBT-151).. |
| IBR-12-NG | [ibr-12-ng]-Line VAT information (IBG-30) with Invoiced item VAT category code (IBT-151) as 'Exempt from VAT' MUST have a VAT exemption reason code (IBT-186). |
| IBR-13-NG | [ibr-13-ng] - Each Commodity Classification MUST include both Commodity Code (cbc:CommodityCode) and Item Classification Code (cbc:ItemClassificationCode). |
| IBR-14-NG | [ibr-14-ng]-In a VAT breakdown (IBG-23) where VAT category code (IBT-118) is 'Exempt from VAT', VAT category Rate (IBT-119) shall not be provided. |
| IBR-16-NG | [ibr-16-ng]-In a VAT breakdown (IBG-23) where VAT category code (IBT-118) is 'Zero Rated', VAT category Rate (IBT-119) shall equal to 0. |
| IBR-17-NG | [ibr-17-ng] - If cac:Contact is present then cbc:Telephone must be provided. |
| IBR-18-NG | [ibr-18-ng]-In Payee postal address (BGNG-01), Seller address line 1 (BTNG-012), Payee city (BTNG-015), Payee postal code (BTNG-016) must be provided. |
| IBR-19-NG | [ibr-19-ng]-In Tax representative postal address (IBG-12), Tax representative address line 1 (IBT-064), Tax representative city (IBT-066), Tax representative postal code (IBT-067) must be provided. |
| IBR-20-NG | [ibr-20-ng]-In Deliver to postal address (IBG-15), Deliver to address line 1 (IBT-075), Deliver to city (IBT-077), Deliver to postal code (IBT-078) must be provided. |
| IBR-21-NG | [ibr-21-ng]-In Despatch party postal address (BGNG-05), Despatch party address line 1 (BTNG-028), Despatch party city (BTNG-031), Despatch party postal code (BTNG-032) must be provided. |
| IBR-22-NG | [ibr-22-ng]- The unique identifier number (BTNG-001) must be provided. |
| IBR-23-NG | [ibr-23-ng]-In Financial Institution postal address, Financial Institution address line 1 (IBT-169), Financial Institution city (IBT-171), Financial Institution postal code (IBT-172) must be provided. |
| IBR-CL-04-NG | [ibr-cl-05-ng]-If Tax accounting currency (ibt-006) is present, it shall be coded using NGN in ISO code list of 4217. |