Document level allowance VAT rate

The VAT rate, represented as percentage that applies to the document level allowance.

About

ID
BT-096
Cardinality
0..1
Semantic datatype
Percentage
Name
Document level allowance VAT rate
Syntax binding
pxs:TaxData / pxs:ReportedTransaction / pxs:ReportedDocument / cac:AllowanceCharge / cac:TaxCategory / cbc:Percent
Rules
  • 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-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-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-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-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-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-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).
  • SE-R-006: For Swedish suppliers, only standard VAT rate of 6, 12 or 25 are used