| BR-01 |
[BR-01]-An Invoice shall have a Specification identifier (BT-24). |
|
| BR-02 |
[BR-02]-An Invoice shall have an Invoice number (BT-1). |
|
| BR-03 |
[BR-03]-An Invoice shall have an Invoice issue date (BT-2). |
|
| BR-04 |
[BR-04]-An Invoice shall have an Invoice type code (BT-3). |
|
| BR-05 |
[BR-05]-An Invoice shall have an Invoice currency code (BT-5). |
|
| BR-07 |
[BR-07]-An Invoice shall contain the Buyer name (BT-44). |
|
| BR-09 |
[BR-09]-The Seller postal address (BG-5) shall contain a Seller country code (BT-40). |
|
| BR-11 |
[BR-11]-The Buyer postal address shall contain a Buyer country code (BT-55). |
|
| BR-12 |
[BR-12]-An Invoice shall have the Sum of Invoice line net amount (BT-106). |
|
| BR-13 |
[BR-13]-An Invoice shall have the Invoice total amount without VAT (BT-109). |
|
| BR-15 |
[BR-15]-An Invoice shall have the Amount due for payment (BT-115). |
|
| BR-16 |
[BR-16]-An Invoice shall have at least one Invoice line (BG-25) |
|
| BR-19 |
[BR-19]-The Seller tax representative postal address (BG-12) shall be provided in the Invoice, if the Seller (BG-4) has a Seller tax representative party (BG-11). |
|
| BR-20 |
[BR-20]-The Seller tax representative postal address (BG-12) shall contain a Tax representative country code (BT-69), if the Seller (BG-4) has a Seller tax representative party (BG-11). |
|
| BR-21 |
[BR-21]-Each Invoice line (BG-25) shall have an Invoice line identifier (BT-126). |
|
| BR-22 |
[BR-22]-Each Invoice line (BG-25) shall have an Invoiced quantity (BT-129). |
|
| BR-23 |
[BR-23]-An Invoice line (BG-25) shall have an Invoiced quantity unit of measure code (BT-130). |
|
| BR-24 |
[BR-24]-Each Invoice line (BG-25) shall have an Invoice line net amount (BT-131). |
|
| BR-25 |
[BR-25]-Each Invoice line (BG-25) shall contain the Item name (BT-153). |
|
| BR-26 |
[BR-26]-Each Invoice line (BG-25) shall contain the Item net price (BT-146). |
|
| BR-27 |
[BR-27]-The Item net price (BT-146) shall NOT be negative. |
|
| BR-29 |
[BR-29]-If both Invoicing period start date (BT-73) and Invoicing period end date (BT-74) are given then the Invoicing period end date (BT-74) shall be later or equal to the Invoicing period start date (BT-73). |
|
| BR-30 |
[BR-30]-If both Invoice line period start date (BT-134) and Invoice line period end date (BT-135) are given then the Invoice line period end date (BT-135) shall be later or equal to the Invoice line period start date (BT-134). |
|
| BR-31 |
[BR-31]-Each Document level allowance (BG-20) shall have a Document level allowance amount (BT-92). |
|
| BR-33 |
[BR-33]-Each Document level allowance (BG-20) shall have a Document level allowance reason (BT-97) or a Document level allowance reason code (BT-98). |
|
| BR-36 |
[BR-36]-Each Document level charge (BG-21) shall have a Document level charge amount (BT-99). |
|
| BR-38 |
[BR-38]-Each Document level charge (BG-21) shall have a Document level charge reason (BT-104) or a Document level charge reason code (BT-105). |
|
| BR-41 |
[BR-41]-Each Invoice line allowance (BG-27) shall have an Invoice line allowance amount (BT-136). |
|
| BR-42 |
[BR-42]-Each Invoice line allowance (BG-27) shall have an Invoice line allowance reason (BT-139) or an Invoice line allowance reason code (BT-140). |
|
| BR-43 |
[BR-43]-Each Invoice line charge (BG-28) shall have an Invoice line charge amount (BT-141). |
|
| BR-44 |
[BR-44]-Each Invoice line charge shall have an Invoice line charge reason or an invoice line allowance reason code. |
|
| BR-45 |
[BR-45]-Each VAT breakdown (BG-23) shall have a VAT category taxable amount (BT-116). |
|
| BR-48 |
[BR-48]-Each VAT breakdown (BG-23) shall have a VAT category rate (BT-119), except if the Invoice is not subject to VAT. |
|
| BR-49 |
[BR-49]-A Payment instruction (BG-16) shall specify the Payment means type code (BT-81). |
|
| BR-50 |
[BR-50]-A Payment account identifier (BT-84) shall be present if Credit transfer (BG-17) information is provided in the Invoice. |
|
| BR-51 |
[BR-51]-In accordance with card payments security standards an invoice should never include a full card primary account number (BT-87). At the moment PCI Security Standards Council has defined that the first 6 digits and last 4 digits are the maximum number of digits to be shown. |
|
| BR-53 |
[BR-53]-If the VAT accounting currency code (BT-6) is present, then the Invoice total VAT amount in accounting currency (BT-111) shall be provided. |
|
| BR-55 |
[BR-55]-Each Preceding Invoice reference (BG-3) shall contain a Preceding Invoice reference (BT-25). |
|
| BR-56 |
[BR-56]-Each Seller tax representative party (BG-11) shall have a Seller tax representative VAT identifier (BT-63). |
|
| BR-61 |
[BR-61]-If the Payment means type code (BT-81) means SEPA credit transfer, Local credit transfer or Non-SEPA international credit transfer, the Payment account identifier (BT-84) shall be present. |
|
| BR-65 |
[BR-65]-The Item classification identifier (BT-158) shall have a Scheme identifier. |
|
| BR-AE-01 |
[BR-AE-01]-An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Reverse charge" shall contain in the VAT Breakdown (BG-23) exactly one VAT category code (BT-118) equal with "VAT reverse charge". |
|
| BR-AE-02 |
[BR-AE-02]-An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Reverse charge" 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) and the Buyer VAT identifier (BT-48) and/or the Buyer legal registration identifier (BT-47). |
|
| BR-AE-03 |
[BR-AE-03]-An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Reverse charge" 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) and the Buyer VAT identifier (BT-48) and/or the Buyer legal registration identifier (BT-47). |
|
| BR-AE-04 |
[BR-AE-04]-An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Reverse charge" 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) and the Buyer VAT identifier (BT-48) and/or the Buyer legal registration identifier (BT-47). |
|
| BR-AE-05 |
[BR-AE-05]-In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Reverse charge" the Invoiced item VAT rate (BT-152) shall be 0 (zero). |
|
| BR-AE-06 |
[BR-AE-06]-In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Reverse charge" the Document level allowance VAT rate (BT-96) shall be 0 (zero). |
|
| BR-AE-07 |
[BR-AE-07]-In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Reverse charge" the Document level charge VAT rate (BT-103) shall be 0 (zero). |
|
| BR-AE-08 |
[BR-AE-08]-In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Reverse charge" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Reverse charge". |
|
| BR-AE-09 |
[BR-AE-09]-The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Reverse charge" shall be 0 (zero). |
|
| BR-AE-10 |
[BR-AE-10]-A VAT breakdown (BG-23) with VAT Category code (BT-118) "Reverse charge" shall have a VAT exemption reason code (BT-121), meaning "Reverse charge" or the VAT exemption reason text (BT-120) "Reverse charge" (or the equivalent standard text in another language). |
|
| BR-CL-01 |
[BR-CL-01]-The document type code MUST be coded by the invoice and credit note related code lists of UNTDID 1001. |
|
| BR-CL-03 |
[BR-CL-03]-currencyID MUST be coded using ISO code list 4217 alpha-3 |
|
| BR-CL-04 |
[BR-CL-04]-Invoice currency code MUST be coded using ISO code list 4217 alpha-3 |
|
| BR-CL-05 |
[BR-CL-05]-Tax currency code MUST be coded using ISO code list 4217 alpha-3 |
|
| BR-CL-06 |
[BR-CL-06]-Value added tax point date code MUST be coded using a restriction of UNTDID 2005. |
|
| BR-CL-08 |
[BR-CL-08]-Invoiced note subject code shall be coded using UNCL4451 |
|
| BR-CL-13 |
[BR-CL-13]-Item classification identifier identification scheme identifier MUST be coded using one of the UNTDID 7143 list. |
|
| BR-CL-14 |
[BR-CL-14]-Country codes in an invoice MUST be coded using ISO code list 3166-1 |
|
| BR-CL-16 |
[BR-CL-16]-Payment means in an invoice MUST be coded using UNCL4461 code list |
|
| BR-CL-17 |
[BR-CL-17]-Invoice tax categories MUST be coded using UNCL5305 code list |
|
| BR-CL-18 |
[BR-CL-18]-Invoice tax categories MUST be coded using UNCL5305 code list |
|
| BR-CL-19 |
[BR-CL-19]-Coded allowance reasons MUST belong to the UNCL 5189 code list |
|
| BR-CL-20 |
[BR-CL-20]-Coded charge reasons MUST belong to the UNCL 7161 code list |
|
| BR-CL-22 |
[BR-CL-22]-Tax exemption reason code identifier scheme identifier MUST belong to the CEF VATEX code list |
|
| BR-CL-23 |
[BR-CL-23]-Unit code MUST be coded according to the UN/ECE Recommendation 20 with Rec 21 extension |
|
| BR-CO-03 |
[BR-CO-03]-Value added tax point date (BT-7) and Value added tax point date code (BT-8) are mutually exclusive. |
|
| BR-CO-05 |
[BR-CO-05]-Document level allowance reason code (BT-98) and Document level allowance reason (BT-97) shall indicate the same type of allowance. |
|
| BR-CO-06 |
[BR-CO-06]-Document level charge reason code (BT-105) and Document level charge reason (BT-104) shall indicate the same type of charge. |
|
| BR-CO-07 |
[BR-CO-07]-Invoice line allowance reason code (BT-140) and Invoice line allowance reason (BT-139) shall indicate the same type of allowance reason. |
|
| BR-CO-08 |
[BR-CO-08]-Invoice line charge reason code (BT-145) and Invoice line charge reason (BT-144) shall indicate the same type of charge reason. |
|
| BR-CO-09 |
[BR-CO-09]-The Seller VAT identifier (BT-31), the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48) shall have a prefix in accordance with ISO code ISO 3166-1 alpha-2 by which the country of issue may be identified. Nevertheless, Greece may use the prefix ‘EL’. |
|
| BR-CO-10 |
[BR-CO-10]-Sum of Invoice line net amount (BT-106) = Σ Invoice line net amount (BT-131). |
|
| BR-CO-11 |
[BR-CO-11]-Sum of allowances on document level (BT-107) = Σ Document level allowance amount (BT-92). |
|
| BR-CO-12 |
[BR-CO-12]-Sum of charges on document level (BT-108) = Σ Document level charge amount (BT-99). |
|
| BR-CO-13 |
[BR-CO-13]-Invoice total amount without VAT (BT-109) = Σ Invoice line net amount (BT-131) - Sum of allowances on document level (BT-107) + Sum of charges on document level (BT-108). |
|
| BR-CO-14 |
[BR-CO-14] - Invoice total VAT amount (BT-110) must equal the sum of VAT category tax amounts (BT-117), if the amounts are provided. |
|
| BR-CO-15 |
[BR-CO-15] - Invoice total amount with VAT (BT-112) = Invoice total amount without VAT (BT-109) + Invoice total VAT amount (BT-110), if VAT amount is provided. |
|
| BR-CO-16 |
[BR-CO-16] - Amount due for payment (BT-115) = Invoice total amount with VAT (BT-112) - Paid amount (BT-113) + Rounding amount (BT-114), if BT-112 is provided. |
|
| BR-CO-17 |
[BR-CO-17] - VAT category tax amount (BT-117) = VAT category taxable amount (BT-116) × (VAT category rate (BT-119) / 100), rounded to two decimals, if BT-117 is provided. |
|
| BR-CO-19 |
[BR-CO-19]-If Invoicing period (BG-14) is used, the Invoicing period start date (BT-73) or the Invoicing period end date (BT-74) shall be filled, or both. |
|
| BR-CO-20 |
[BR-CO-20]-If Invoice line period (BG-26) is used, the Invoice line period start date (BT-134) or the Invoice line period end date (BT-135) shall be filled, or both. |
|
| BR-CO-21 |
[BR-CO-21]-Each Document level allowance (BG-20) shall contain a Document level allowance reason (BT-97) or a Document level allowance reason code (BT-98), or both. |
|
| BR-CO-22 |
[BR-CO-22]-Each Document level charge (BG-21) shall contain a Document level charge reason (BT-104) or a Document level charge reason code (BT-105), or both. |
|
| BR-CO-23 |
[BR-CO-23]-Each Invoice line allowance (BG-27) shall contain an Invoice line allowance reason (BT-139) or an Invoice line allowance reason code (BT-140), or both. |
|
| BR-DEC-01 |
[BR-DEC-01]-The allowed maximum number of decimals for the Document level allowance amount (BT-92) is 2. |
|
| BR-DEC-02 |
[BR-DEC-02]-The allowed maximum number of decimals for the Document level allowance base amount (BT-93) is 2. |
|
| BR-DEC-05 |
[BR-DEC-05]-The allowed maximum number of decimals for the Document level charge amount (BT-99) is 2. |
|
| BR-DEC-06 |
[BR-DEC-06]-The allowed maximum number of decimals for the Document level charge base amount (BT-100) is 2. |
|
| BR-DEC-09 |
[BR-DEC-09]-The allowed maximum number of decimals for the Sum of Invoice line net amount (BT-106) is 2. |
|
| BR-DEC-10 |
[BR-DEC-10]-The allowed maximum number of decimals for the Sum of allowanced on document level (BT-107) is 2. |
|
| BR-DEC-11 |
[BR-DEC-11]-The allowed maximum number of decimals for the Sum of charges on document level (BT-108) is 2. |
|
| BR-DEC-12 |
[BR-DEC-12]-The allowed maximum number of decimals for the Invoice total amount without VAT (BT-109) is 2. |
|
| BR-DEC-13 |
[BR-DEC-13]-The allowed maximum number of decimals for the Invoice total VAT amount (BT-110) is 2. |
|
| BR-DEC-14 |
[BR-DEC-14]-The allowed maximum number of decimals for the Invoice total amount with VAT (BT-112) is 2. |
|
| BR-DEC-15 |
[BR-DEC-15]-The allowed maximum number of decimals for the Invoice total VAT amount in accounting currency (BT-111) is 2. |
|
| BR-DEC-17 |
[BR-DEC-17]-The allowed maximum number of decimals for the Rounding amount (BT-114) is 2. |
|
| BR-DEC-18 |
[BR-DEC-18]-The allowed maximum number of decimals for the Amount due for payment (BT-115) is 2. |
|
| BR-DEC-19 |
[BR-DEC-19]-The allowed maximum number of decimals for the VAT category taxable amount (BT-116) is 2. |
|
| BR-DEC-20 |
[BR-DEC-20]-The allowed maximum number of decimals for the VAT category tax amount (BT-117) is 2. |
|
| BR-DEC-23 |
[BR-DEC-23]-The allowed maximum number of decimals for the Invoice line net amount (BT-131) is 2. |
|
| BR-DEC-24 |
[BR-DEC-24]-The allowed maximum number of decimals for the Invoice line allowance amount (BT-136) is 2. |
|
| BR-DEC-25 |
[BR-DEC-25]-The allowed maximum number of decimals for the Invoice line allowance base amount (BT-137) is 2. |
|
| BR-DEC-27 |
[BR-DEC-27]-The allowed maximum number of decimals for the Invoice line charge amount (BT-141) is 2. |
|
| BR-DEC-28 |
[BR-DEC-28]-The allowed maximum number of decimals for the Invoice line charge base amount (BT-142) is 2. |
|
| BR-E-01 |
[BR-E-01]-An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Exempt from VAT" shall contain exactly one VAT breakdown (BG-23) with the VAT category code (BT-118) equal to "Exempt from VAT". |
|
| BR-E-02 |
[BR-E-02]-An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Exempt from VAT" 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). |
|
| BR-E-03 |
[BR-E-03]-An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Exempt from VAT" 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). |
|
| BR-E-04 |
[BR-E-04]-An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Exempt from VAT" 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). |
|
| BR-E-05 |
[BR-E-05]-In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Exempt from VAT", the Invoiced item VAT rate (BT-152) shall be 0 (zero). |
|
| BR-E-06 |
[BR-E-06]-In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Exempt from VAT", the Document level allowance VAT rate (BT-96) shall be 0 (zero). |
|
| BR-E-07 |
[BR-E-07]-In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Exempt from VAT", the Document level charge VAT rate (BT-103) shall be 0 (zero). |
|
| BR-E-08 |
[BR-E-08]-In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Exempt from VAT" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Exempt from VAT". |
|
| BR-E-09 |
[BR-E-09]-The VAT category tax amount (BT-117) In a VAT breakdown (BG-23) where the VAT category code (BT-118) equals "Exempt from VAT" shall equal 0 (zero). |
|
| BR-E-10 |
[BR-E-10]-A VAT breakdown (BG-23) with VAT Category code (BT-118) "Exempt from VAT" shall have a VAT exemption reason code (BT-121) or a VAT exemption reason text (BT-120). |
|
| BR-G-01 |
[BR-G-01]-An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Export outside the EU" shall contain in the VAT breakdown (BG-23) exactly one VAT category code (BT-118) equal with "Export outside the EU". |
|
| BR-G-02 |
[BR-G-02]-An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Export outside the EU" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63). |
|
| BR-G-03 |
[BR-G-03]-An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Export outside the EU" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63). |
|
| BR-G-04 |
[BR-G-04]-An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Export outside the EU" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63). |
|
| BR-G-05 |
[BR-G-05]-In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Export outside the EU" the Invoiced item VAT rate (BT-152) shall be 0 (zero). |
|
| BR-G-06 |
[BR-G-06]-In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Export outside the EU" the Document level allowance VAT rate (BT-96) shall be 0 (zero). |
|
| BR-G-07 |
[BR-G-07]-In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Export outside the EU" the Document level charge VAT rate (BT-103) shall be 0 (zero). |
|
| BR-G-08 |
[BR-G-08]-In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Export outside the EU" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Export outside the EU". |
|
| BR-G-09 |
[BR-G-09]-The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Export outside the EU" shall be 0 (zero). |
|
| BR-G-10 |
[BR-G-10]-A VAT breakdown (BG-23) with the VAT Category code (BT-118) "Export outside the EU" shall have a VAT exemption reason code (BT-121), meaning "Export outside the EU" or the VAT exemption reason text (BT-120) "Export outside the EU" (or the equivalent standard text in another language). |
|
| BR-IC-01 |
[BR-IC-01]-An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Intra-community supply" shall contain in the VAT breakdown (BG-23) exactly one VAT category code (BT-118) equal with "Intra-community supply". |
|
| BR-IC-02 |
[BR-IC-02]-An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Intra-community supply" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48). |
|
| BR-IC-03 |
[BR-IC-03]-An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Intra-community supply" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48). |
|
| BR-IC-04 |
[BR-IC-04]-An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Intra-community supply" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48). |
|
| BR-IC-05 |
[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). |
|
| BR-IC-06 |
[BR-IC-06]-In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Intra-community supply" the Document level allowance VAT rate (BT-96) shall be 0 (zero). |
|
| BR-IC-07 |
[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). |
|
| BR-IC-08 |
[BR-IC-08]-In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Intra-community supply". |
|
| BR-IC-09 |
[BR-IC-09]-The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" shall be 0 (zero). |
|
| BR-IC-10 |
[BR-IC-10]-A VAT breakdown (BG-23) with the VAT Category code (BT-118) "Intra-community supply" shall have a VAT exemption reason code (BT-121), meaning "Intra-community supply" or the VAT exemption reason text (BT-120) "Intra-community supply" (or the equivalent standard text in another language). |
|
| BR-IC-11 |
[BR-IC-11]-In an Invoice with a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" the Actual delivery date (BT-72) or the Invoicing period (BG-14) shall not be blank. |
|
| BR-O-02 |
[BR-O-02]-An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Not subject to VAT" shall not contain the Seller VAT identifier (BT-31), the Seller tax representative VAT identifier (BT-63) or the Buyer VAT identifier (BT-48). |
|
| BR-O-03 |
[BR-O-03]-An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Not subject to VAT" shall not contain the Seller VAT identifier (BT-31), the Seller tax representative VAT identifier (BT-63) or the Buyer VAT identifier (BT-48). |
|
| BR-O-04 |
[BR-O-04]-An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Not subject to VAT" shall not contain the Seller VAT identifier (BT-31), the Seller tax representative VAT identifier (BT-63) or the Buyer VAT identifier (BT-48). |
|
| BR-O-05 |
[BR-O-05]-An Invoice line (BG-25) where the VAT category code (BT-151) is "Not subject to VAT" shall not contain an Invoiced item VAT rate (BT-152). |
|
| BR-O-06 |
[BR-O-06]-A Document level allowance (BG-20) where VAT category code (BT-95) is "Not subject to VAT" shall not contain a Document level allowance VAT rate (BT-96). |
|
| BR-O-07 |
[BR-O-07]-A Document level charge (BG-21) where the VAT category code (BT-102) is "Not subject to VAT" shall not contain a Document level charge VAT rate (BT-103). |
|
| BR-O-08 |
[BR-O-08]-In a VAT breakdown (BG-23) where the VAT category code (BT-118) is " Not subject to VAT" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Not subject to VAT". |
|
| BR-O-09 |
[BR-O-09]-The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Not subject to VAT" shall be 0 (zero). |
|
| BR-O-10 |
[BR-O-10]-A VAT breakdown (BG-23) with VAT Category code (BT-118) " Not subject to VAT" shall have a VAT exemption reason code (BT-121), meaning " Not subject to VAT" or a VAT exemption reason text (BT-120) " Not subject to VAT" (or the equivalent standard text in another language). |
|
| BR-O-11 |
[BR-O-11]-An Invoice that contains a VAT breakdown group (BG-23) with a VAT category code (BT-118) "Not subject to VAT" shall not contain other VAT breakdown groups (BG-23). |
|
| BR-O-12 |
[BR-O-12]-An Invoice that contains a VAT breakdown group (BG-23) with a VAT category code (BT-118) "Not subject to VAT" shall not contain an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is not "Not subject to VAT". |
|
| BR-O-13 |
[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". |
|
| BR-O-14 |
[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". |
|
| BR-S-01 |
[BR-S-01]-If VAT category ID is used and an invoice line, document level allowance or charge has VAT category code "Standard rated", the VAT breakdown shall contain at least one VAT category code equal to "Standard rated". |
|
| BR-S-02 |
[BR-S-02]-An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) 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). |
|
| BR-S-03 |
[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). |
|
| BR-S-04 |
[BR-S-04]-An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) 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). |
|
| BR-S-05 |
[BR-S-05]-In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Standard rated" the Invoiced item VAT rate (BT-152) shall be greater than zero. |
|
| BR-S-06 |
[BR-S-06]-In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Standard rated" the Document level allowance VAT rate (BT-96) shall be greater than zero. |
|
| BR-S-07 |
[BR-S-07]-In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Standard rated" the Document level charge VAT rate (BT-103) shall be greater than zero. |
|
| BR-S-08 |
[BR-S-08]-For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is "Standard rated", the VAT category taxable amount (BT-116) in a VAT breakdown (BG-23) shall equal the sum of Invoice line net amounts (BT-131) plus the sum of document level charge amounts (BT-99) minus the sum of document level allowance amounts (BT-92) where the VAT category code (BT-151, BT-102, BT-95) is "Standard rated" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119). |
|
| BR-S-09 |
[BR-S-09]-The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "Standard rated" shall equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119). |
|
| BR-S-10 |
[BR-S-10]-A VAT breakdown (BG-23) with VAT Category code (BT-118) "Standard rate" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120). |
|
| BR-Z-01 |
[BR-Z-01]-An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Zero rated" shall contain in the VAT breakdown (BG-23) exactly one VAT category code (BT-118) equal with "Zero rated". |
|
| BR-Z-02 |
[BR-Z-02]-An Invoice that contains an Invoice line where the Invoiced item VAT category code (BT-151) is "Zero 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). |
|
| BR-Z-03 |
[BR-Z-03]-An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Zero 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). |
|
| BR-Z-04 |
[BR-Z-04]-An Invoice that contains a Document level charge where the Document level charge VAT category code (BT-102) is "Zero 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). |
|
| BR-Z-05 |
[BR-Z-05]-In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Zero rated" the Invoiced item VAT rate (BT-152) shall be 0 (zero). |
|
| BR-Z-06 |
[BR-Z-06]-In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Zero rated" the Document level allowance VAT rate (BT-96) shall be 0 (zero). |
|
| BR-Z-07 |
[BR-Z-07]-In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Zero rated" the Document level charge VAT rate (BT-103) shall be 0 (zero). |
|
| BR-Z-08 |
[BR-Z-08]-In a VAT breakdown (BG-23) where VAT category code (BT-118) is "Zero rated" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amount (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Zero rated". |
|
| BR-Z-09 |
[BR-Z-09]-The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "Zero rated" shall equal 0 (zero). |
|
| BR-Z-10 |
[BR-Z-10]-A VAT breakdown (BG-23) with VAT Category code (BT-118) "Zero rated" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120). |
|
| DE-R-001 |
An invoice shall contain information on "PAYMENT INSTRUCTIONS" (BG-16). |
|
| DE-R-014 |
The element "VAT category rate" (BT-119) shall be provided. |
|
| 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). |
|
| DE-R-017 |
The element "Invoice type code" (BT-3) should only contain the following values from code list UNTDID 1001: 326 (Partial invoice), 380 (Commercial invoice), 384 (Corrected invoice), 389 (Self-billed invoice), 381 (Credit note), 875 (Partial construction invoice), 876 (Partial final construction invoice), 877 (Final construction invoice). |
|
| DE-R-020 |
The element "Debited account identifier" (BT-91) should contain a valid IBAN if code 59 SEPA is provided in "Payment means type code" (BT-81). |
|
| DE-R-023-2 |
If "Payment means type code" (BT-81) contains a code for credit transfer (30, 58), BG-18 and BG-19 shall not be provided. |
|
| DE-R-024-1 |
If "Payment means type code" (BT-81) contains a code for payment card (48, 54, 55), "PAYMENT CARD INFORMATION" (BG-18) shall be provided. |
|
| DE-R-024-2 |
If "Payment means type code" (BT-81) contains a code for payment card (48, 54, 55), BG-17 and BG-19 shall not be provided. |
|
| DE-R-025-1 |
If "Payment means type code" (BT-81) contains a code for direct debit (59), "DIRECT DEBIT" (BG-19) shall be provided. |
|
| DE-R-025-2 |
If "Payment means type code" (BT-81) contains a code for direct debit (59), BG-17 and BG-18 shall not be provided. |
|
| DE-R-031 |
If the group "DIRECT DEBIT" (BG-19) is delivered, the element "Debited account identifier" (BT-91) shall be provided. |
|
| DK-R-004 |
When specifying non-VAT Taxes for Danish customers, Danish suppliers MUST use the AllowanceChargeReasonCode="ZZZ" and MUST be specified in AllowanceChargeReason; Either as the 4-digit Tax category or must include a #, but the # is not allowed as first and last character |
|
| IBR-TDD-01 |
[ibr-tdd-01] – The cbc:CustomizationID (TDT-001) element MUST have the value 'urn:peppol:taxdata:sk-1'. |
|
| IBR-TDD-02 |
[ibr-tdd-02] – The cbc:ProfileID (TDT-002) element MUST have the value 'urn:peppol:taxreporting'. |
|
| IBR-TDD-03 |
[ibr-tdd-03] – The cbc:UUID (TDT-003) element MUST be present. |
|
| IBR-TDD-04 |
[ibr-tdd-04] – The cbc:IssueDate (TDT-004) element MUST NOT contain timezone information. |
|
| IBR-TDD-05 |
[ibr-tdd-05] – The cbc:IssueTime (TDT-005) element MUST contain timezone information. |
|
| IBR-TDD-06 |
[ibr-tdd-06] – The pxs:TaxDataTypeCode (TDT-007) element MUST be coded according to the applicable code list. |
|
| IBR-TDD-08 |
[ibr-tdd-08] – The pxs:DocumentScope (TDT-006) element MUST be coded according to the applicable code list. |
|
| IBR-TDD-09 |
[ibr-tdd-09] – The pxs:ReporterRole (TDT-012) element MUST be coded according to the applicable code list. |
|
| IBR-TDD-10 |
[ibr-tdd-10] – The pxs:TaxData element MUST contain a pxs:TaxAuthority (TDG-04) element. |
|
| IBR-TDD-11 |
[ibr-tdd-11] – Exactly one pxs:ReportedTransaction (TDG-01) element MUST be present. |
|
| IBR-TDD-12 |
[ibr-tdd-12] – The pxs:TaxAuthority (TDG-04) element MUST NOT contain elements other than cbc:ID (TDT-010) and cbc:Name (TDT-011). |
|
| IBR-TDD-13 |
[ibr-tdd-13] – The pxs:TaxAuthority (TDG-04) element MUST contain the cbc:ID (TDT-010) element. |
|
| IBR-TDD-14 |
[ibr-tdd-14] – The pxs:ReportingParty (TDG-05) element MUST NOT contain elements other than cbc:EndpointID (TDT-013). |
|
| IBR-TDD-15 |
[ibr-tdd-15] – The cbc:EndpointID (TDT-013) element of pxs:ReportingParty (TDG-05) MUST be present. |
|
| IBR-TDD-16 |
[ibr-tdd-16] – The scheme identifier (TDT-013-1) attribute of cbc:EndpointID (TDT-013) MUST be present. |
|
| IBR-TDD-17 |
[ibr-tdd-17] – The scheme identifier (TDT-013-1) attribute of cbc:EndpointID (TDT-013) MUST be a Peppol Participant Identifier Scheme. |
|
| IBR-TDD-18 |
[ibr-tdd-18] – The pxs:ReceivingParty (TDG-06) element MUST NOT contain elements other than cbc:EndpointID (TDT-014). |
|
| IBR-TDD-19 |
[ibr-tdd-19] – The cbc:EndpointID (TDT-014) element of pxs:ReceivingParty (TDG-06) MUST be present. |
|
| IBR-TDD-20 |
[ibr-tdd-20] The scheme identifier (TDT-014-1) attribute of Receiving party (TDG-06) endpoint ID (TDT-014) MUST be present and MUST refer to an SPID ('0242'). |
|
| IBR-TDD-21 |
[ibr-tdd-21] – The cac:ReportersRepresentative (TDG-07) element MUST NOT contain elements other than cac:PartyIdentification (TDG-08). |
|
| IBR-TDD-22 |
[ibr-tdd-22] – Exactly one cbc:ID (TDT-015) element MUST be present within cac:PartyIdentification (TDG-08) instead |
|
| IBR-TDD-23 |
[ibr-tdd-23] – The scheme identifier(TDT-015-1) attribute of Reporter's Representative party (TDG-08) ID MUST be present and MUST refer to an SPID ('0242'). |
|
| IBR-TDD-25 |
[ibr-tdd-25] – The cac:ReportedDocument element MUST NOT contain elements other than cbc:CustomizationID (BT-024), cbc:ProfileID (BT-023), cbc:ID (BT-001), cbc:UUID (TDT-017), cbc:IssueDate (BT-002), cbc:IssueTime, pxs:DocumentTypeCode (BT-003), cbc:Note (BT-022), cbc:TaxPointDate (BT-007), cbc:DocumentCurrencyCode (BT-005), cbc:TaxCurrencyCode (BT-006), cac:InvoicePeriod (BG-14), cac:BillingReference (BG-03), cac:AccountingSupplierParty (BG-04), cac:AccountingCustomerParty (BG-07), cac:TaxRepresentativeParty (BG-11), cac:Delivery (BG-13), cac:PaymentMeans (BG-16), cac:AllowanceCharge (BG-20, BG-21), cac:TaxTotal (BT-110, BG-37), pxs:MonetaryTotal (BG-22), and pxs:DocumentLine (BG-25). |
|
| IBR-TDD-87 |
[ibr-tdd-87] - The UUID (TDT-017) MUST be present. |
|
| NO-R-001 |
For Norwegian suppliers, a VAT number MUST be the country code prefix NO followed by a valid Norwegian organization number (nine numbers) followed by the letters MVA. |
|
| PEPPOL-COMMON-R040 |
GLN must have a valid format according to GS1 rules. |
|
| PEPPOL-COMMON-R041 |
Norwegian organization number MUST be stated in the correct format. |
|
| PEPPOL-COMMON-R042 |
Danish organization number (CVR) MUST be stated in the correct format. |
|
| PEPPOL-COMMON-R043 |
Belgian enterprise number MUST be stated in the correct format. |
|
| PEPPOL-COMMON-R044 |
IPA Code (Codice Univoco Unità Organizzativa) must be stated in the correct format |
|
| PEPPOL-COMMON-R045 |
Tax Code (Codice Fiscale) must be stated in the correct format |
|
| PEPPOL-COMMON-R046 |
Tax Code (Codice Fiscale) must be stated in the correct format |
|
| PEPPOL-COMMON-R047 |
Italian VAT Code (Partita Iva) must be stated in the correct format |
|
| PEPPOL-COMMON-R049 |
Swedish organization number MUST be stated in the correct format. |
|
| PEPPOL-COMMON-R050 |
Australian Business Number (ABN) MUST be stated in the correct format. |
|
| PEPPOL-EN16931-CL002 |
Reason code MUST be according to subset of UNCL 5189 D.16B. |
|
| PEPPOL-EN16931-CL003 |
Reason code MUST be according to UNCL 7161 D.16B. |
|
| PEPPOL-EN16931-CL006 |
Invoice period description code must be according to UNCL 2005 D.16B. |
|
| PEPPOL-EN16931-CL007 |
Currency code must be according to ISO 4217:2005 |
|
| PEPPOL-EN16931-F001 |
A date MUST be formatted YYYY-MM-DD. |
|
| PEPPOL-EN16931-P0100 |
Invoice/Credit note type code MUST be set according to the profile. |
|
| PEPPOL-EN16931-P0104 |
Tax Category G MUST be used when exemption reason code is VATEX-EU-G |
|
| PEPPOL-EN16931-P0105 |
Tax Category O MUST be used when exemption reason code is VATEX-EU-O |
|
| PEPPOL-EN16931-P0106 |
Tax Category K MUST be used when exemption reason code is VATEX-EU-IC |
|
| PEPPOL-EN16931-P0107 |
Tax Category AE MUST be used when exemption reason code is VATEX-EU-AE |
|
| PEPPOL-EN16931-P0108 |
Tax Category E MUST be used when exemption reason code is VATEX-EU-D |
|
| PEPPOL-EN16931-P0109 |
Tax Category E MUST be used when exemption reason code is VATEX-EU-F |
|
| PEPPOL-EN16931-P0110 |
Tax Category E MUST be used when exemption reason code is VATEX-EU-I |
|
| PEPPOL-EN16931-P0111 |
Tax Category E MUST be used when exemption reason code is VATEX-EU-J |
|
| PEPPOL-EN16931-R001 |
Business process MUST be provided. |
|
| PEPPOL-EN16931-R002 |
No more than one note is allowed on document level, unless both the buyer and seller are German organizations. |
|
| PEPPOL-EN16931-R004 |
Specification identifier MUST have the value 'urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0' or 'urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:selfbilling:3.0'. |
|
| PEPPOL-EN16931-R005 |
VAT accounting currency code MUST be different from invoice currency code when provided. |
|
| PEPPOL-EN16931-R007 |
Business process MUST be in the format 'urn:fdc:peppol.eu:2017:poacc:billing:NN:1.0' or 'urn:fdc:peppol.eu:2017:poacc:selfbilling:NN:1.0' where NN indicates the process number. |
|
| PEPPOL-EN16931-R040 |
Allowance/charge amount must equal base amount * percentage/100 if base amount and percentage exists |
|
| PEPPOL-EN16931-R041 |
Allowance/charge base amount MUST be provided when allowance/charge percentage is provided. |
|
| PEPPOL-EN16931-R042 |
Allowance/charge percentage MUST be provided when allowance/charge base amount is provided. |
|
| PEPPOL-EN16931-R051 |
All currencyID attributes must have the same value as the invoice currency code (BT-5), except for the invoice total VAT amount in accounting currency (BT-111). |
|
| PEPPOL-EN16931-R053 |
Only one tax total with tax subtotals MUST be provided. |
|
| PEPPOL-EN16931-R054 |
Only one tax total without tax subtotals MUST be provided when tax currency code is provided. |
|
| PEPPOL-EN16931-R055 |
Invoice total VAT amount and Invoice total VAT amount in accounting currency MUST have the same operational sign |
|
| PEPPOL-EN16931-R061 |
Mandate reference MUST be provided for direct debit. |
|
| PEPPOL-EN16931-R110 |
Start date of line period MUST be within invoice period. |
|
| PEPPOL-EN16931-R111 |
End date of line period MUST be within invoice period. |
|
| PEPPOL-EN16931-R120 |
Invoice line net amount MUST equal (Invoiced quantity * (Item net price/item price base quantity) + Sum of invoice line charge amount - sum of invoice line allowance amount |
|
| SE-R-001 |
For Swedish suppliers, Swedish VAT-numbers must consist of 14 characters. |
|
| SE-R-002 |
For Swedish suppliers, the Swedish VAT-numbers must have the trailing 12 characters in numeric form |
|
| SE-R-006 |
For Swedish suppliers, only standard VAT rate of 6, 12 or 25 are used |
|
| UBL-DT-01 |
[UBL-DT-01]-Amounts shall be decimal up to two fraction digits |
|