Document level charge VAT rate

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

About

ID
BT-103
Cardinality
0..1
Semantic datatype
Percentage
Name
Document level charge VAT rate
Syntax binding
pxs:TaxData / pxs:ReportedTransaction / pxs:ReportedDocument / cac:AllowanceCharge / cac:TaxCategory / cbc:Percent
Rules
  • BR-S-07: [BR-S-07]-In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Standard rated" the Document level charge VAT rate (BT-103) shall be greater than zero. 
  • BR-Z-07: [BR-Z-07]-In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Zero rated" the Document level charge VAT rate (BT-103) shall be 0 (zero).
  • BR-E-07: [BR-E-07]-In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Exempt from VAT", the Document level charge VAT rate (BT-103) shall be 0 (zero).
  • BR-AE-07: [BR-AE-07]-In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Reverse charge" the Document level charge VAT rate (BT-103) shall be 0 (zero).
  • BR-IC-07: [BR-IC-07]-In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Intra-community supply" the Document level charge VAT rate (BT-103) shall be 0 (zero).
  • BR-G-07: [BR-G-07]-In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Export outside the EU" the Document level charge VAT rate (BT-103) shall be 0 (zero).
  • BR-O-07: [BR-O-07]-A Document level charge (BG-21) where the VAT category code (BT-102) is "Not subject to VAT" shall not contain a Document level charge VAT rate (BT-103).
  • SE-R-006: For Swedish suppliers, only standard VAT rate of 6, 12 or 25 are used