Document level allowance VAT category code.

A coded identification of what VAT category applies to the document level allowance.

About

ID
BT-095
Cardinality
1..1
Semantic datatype
Code
Name
Document level allowance VAT category code.
Syntax binding
pxs:TaxData / pxs:ReportedTransaction / pxs:ReportedDocument / cac:AllowanceCharge / cac:TaxCategory / cbc:ID
Rules
  • 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-CL-17: [BR-CL-17]-Invoice tax categories MUST be coded using UNCL5305 code list
  • 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).