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).

Targeted Semantic Element

  1. BT-063-Seller tax representative TAX identifier : The TAX identifier of the Seller's tax representative party.

Schematron Rules

  1. BR-AE-04
    2. Flag
    fatal
    Context
    pxs-taxdata:TaxData/pxs-taxdata:ReportedTransaction/pxs-taxdata:ReportedDocument
    Message
    [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).