Document level allowance VAT category code.

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

About

Id

SB-BT-095

Cardinality

1..1

Element

cbc:ID

Namespace

urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2

Business Term

BT-095 - Document level allowance VAT category code.

Example value

S

Codelist

• Aligned-TaxCategoryCodes - ViDA VAT category codes

Rules

Identifier	Message
BR-CL-17	[BR-CL-17]-Invoice tax categories MUST be coded using UNCL5305 code list
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".
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).