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).

Targeted Semantic Element

1. BT-031-Seller VAT identifier: The Seller's VAT identifier (also known as Seller VAT identification number).
2. BT-048-Buyer VAT identifier: The Buyer's TAX identifier (also known as Buyer TAX identification number).
3. BT-063-Seller tax representative TAX identifier: The TAX identifier of the Seller's tax representative party.

Schematron Rules

1. BR-AE-03

   Flag

   fatal

   Context

   pxs-taxdata:TaxData/pxs-taxdata:ReportedTransaction/pxs-taxdata:ReportedDocument

   Message

   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).