Document level allowance VAT rate
The VAT rate, represented as percentage that applies to the document level allowance.
About
- Id
SB-BT-096- Cardinality
0..1- Element
cbc:Percent- Namespace
urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2- Business Term
- Example value
25.00
Rules
| Identifier | Message |
|---|---|
| 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-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-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-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-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). |
| 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 | 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). |
| SE-R-006 | For Swedish suppliers, only standard VAT rate of 6, 12 or 25 are used |