Invoiced item TAX rate

The TAX rate, represented as percentage that applies to the invoiced item.

About

ID
BT-152
Cardinality
0..1
Semantic datatype
Percentage
Name
Invoiced item TAX rate
Syntax binding
pxs:TaxData / pxs:ReportedTransaction / pxs:ReportedDocument / pxs:DocumentLine / cac:Item / cac:ClassifiedTaxCategory / cbc:Percent
Rules
  • BR-S-05: [BR-S-05]-In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Standard rated" the Invoiced item VAT rate (BT-152) shall be greater than zero.
  • BR-Z-05: [BR-Z-05]-In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Zero rated" the Invoiced item VAT rate (BT-152) shall be 0 (zero).
  • BR-E-05: [BR-E-05]-In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Exempt from VAT", the Invoiced item VAT rate (BT-152) shall be 0 (zero).
  • BR-AE-05: [BR-AE-05]-In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Reverse charge" the Invoiced item VAT rate (BT-152) shall be 0 (zero).
  • BR-IC-05: [BR-IC-05]-In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Intracommunity supply" the Invoiced item VAT rate (BT-152) shall be 0 (zero).
  • BR-G-05: [BR-G-05]-In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Export outside the EU" the Invoiced item VAT rate (BT-152) shall be 0 (zero).
  • BR-O-05: [BR-O-05]-An Invoice line (BG-25) where the VAT category code (BT-151) is "Not subject to VAT" shall not contain an Invoiced item VAT rate (BT-152).
  • SE-R-006: For Swedish suppliers, only standard VAT rate of 6, 12 or 25 are used