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).

Targeted Semantic Element

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

Schematron Rules

1. BR-Z-02

   Flag

   fatal

   Context

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

   Message

   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).