A coded identification of what VAT category applies to the document level allowance or charge.
cbc urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2S| Identifier/Error message | Flag |
|---|---|
| BR-32 Each Document level allowance (BG-20) shall have a Document level allowance VAT category code (BT-95). |
fatal |
| BR-37 Each Document level charge (BG-21) shall have a Document level charge VAT category code (BT-102). |
fatal |
| BR-O-13 An Invoice that contains a VAT breakdown group (BG-23) with a VAT category code (BT-118) "Not subject to VAT" shall not contain Document level allowances (BG-20) where Document level allowance VAT category code (BT-95) is not "Not subject to VAT". |
fatal |
| BR-O-14 An Invoice that contains a VAT breakdown group (BG-23) with a VAT category code (BT-118) "Not subject to VAT" shall not contain Document level charges (BG-21) where Document level charge VAT category code (BT-102) is not "Not subject to VAT". |
fatal |
| BR-CL-17 Invoice tax categories MUST be coded using UNCL5305 code list |
fatal |
| DE-R-016 If one of the VAT codes S, Z, E, AE, K, G, L, or M is used, an invoice shall contain at least one of the following elements: "Seller VAT identifier" (BT-31) or "Seller tax registration identifier" (BT-32) or "SELLER TAX REPRESENTATIVE PARTY" (BG-11). |
fatal |