EN 16931 Rule reference
Every EN 16931 business rule
223 rules, grouped by family. If a platform has bounced an invoice back at you with a code, find it here: every code below leads to what the rule means, why it fired, and what to change. Where the standard states one requirement several times over, once for a line, once for an allowance, once for a charge, those codes share a page and each has its own section on it.
BR 58
Core invoice rules. These govern the fields every EN 16931 invoice must carry, regardless of VAT treatment or country.
- BR-01An Invoice shall have a Specification identifier (BT-24).
- BR-02An Invoice shall have an Invoice number (BT-1).
- BR-03An Invoice shall have an Invoice issue date (BT-2).
- BR-04An Invoice shall have an Invoice type code (BT-3).
- BR-05An Invoice shall have an Invoice currency code (BT-5).
- BR-06An Invoice shall contain the Seller name (BT-27).
- BR-07An Invoice shall contain the Buyer name (BT-44).
- BR-08An Invoice shall contain the Seller postal address (BG-5).
- BR-09The Seller postal address (BG-5) shall contain a Seller country code (BT-40).
- BR-10An Invoice shall contain the Buyer postal address (BG-8).
- BR-11The Buyer postal address shall contain a Buyer country code (BT-55).
- BR-12An Invoice shall have the Sum of Invoice line net amount (BT-106).
- BR-13An Invoice shall have the Invoice total amount without VAT (BT-109).
- BR-14An Invoice shall have the Invoice total amount with VAT (BT-112).
- BR-15An Invoice shall have the Amount due for payment (BT-115).
- BR-16An Invoice shall have at least one Invoice line (BG-25).
- BR-17The Payee name (BT-59) shall be provided in the Invoice, if the Payee (BG-10) is different from the Seller (BG-4).
- BR-18The Seller tax representative name (BT-62) shall be provided in the Invoice, if the Seller (BG-4) has a Seller tax representative party (BG-11).
- BR-19The Seller tax representative postal address (BG-12) shall be provided in the Invoice, if the Seller (BG-4) has a Seller tax representative party (BG-11).
- BR-20The Seller tax representative postal address (BG-12) shall contain a Tax representative country code (BT-69), if the Seller (BG-4) has a Seller tax representative party (BG-11).
- BR-21Each Invoice line (BG-25) shall have an Invoice line identifier (BT-126).
- BR-22Each Invoice line (BG-25) shall have an Invoiced quantity (BT-129).
- BR-23An Invoice line (BG-25) shall have an Invoiced quantity unit of measure code (BT-130).
- BR-24Each Invoice line (BG-25) shall have an Invoice line net amount (BT-131).
- BR-25Each Invoice line (BG-25) shall contain the Item name (BT-153).
- BR-26Each Invoice line (BG-25) shall contain the Item net price (BT-146).
- BR-27The Item net price (BT-146) shall NOT be negative.
- BR-28The Item gross price (BT-148) shall NOT be negative.
- BR-29If both Invoicing period start date (BT-73) and Invoicing period end date (BT-74) are given then the Invoicing period end date (BT-74) shall be later or equal to the Invoicing period start date (BT-73).
- BR-30If both Invoice line period start date (BT-134) and Invoice line period end date (BT-135) are given then the Invoice line period end date (BT-135) shall be later or equal to the Invoice line period start date (BT-134).
- BR-31Each Document level allowance (BG-20) shall have a Document level allowance amount (BT-92).
- BR-32Each Document level allowance (BG-20) shall have a Document level allowance VAT category code (BT-95).
- BR-33Each Document level allowance (BG-20) shall have a Document level allowance reason (BT-97) or a Document level allowance reason code (BT-98).
- BR-36Each Document level charge (BG-21) shall have a Document level charge amount (BT-99).
- BR-37Each Document level charge (BG-21) shall have a Document level charge VAT category code (BT-102).
- BR-38Each Document level charge (BG-21) shall have a Document level charge reason (BT-104) or a Document level charge reason code (BT-105).
- BR-41Each Invoice line allowance (BG-27) shall have an Invoice line allowance amount (BT-136).
- BR-42Each Invoice line allowance (BG-27) shall have an Invoice line allowance reason (BT-139) or an Invoice line allowance reason code (BT-140).
- BR-43Each Invoice line charge (BG-28) shall have an Invoice line charge amount (BT-141).
- BR-44Each Invoice line charge (BG-28) shall have an Invoice line charge reason (BT-144) or an Invoice line charge reason code (BT-145).
- BR-45Each VAT breakdown (BG-23) shall have a VAT category taxable amount (BT-116).
- BR-46Each VAT breakdown (BG-23) shall have a VAT category tax amount (BT-117).
- BR-47Each VAT breakdown (BG-23) shall be defined through a VAT category code (BT-118).
- BR-48Each VAT breakdown (BG-23) shall have a VAT category rate (BT-119), except if the Invoice is not subject to VAT.
- BR-49A Payment instruction (BG-16) shall specify the Payment means type code (BT-81).
- BR-50A Payment account identifier (BT-84) shall be present if Credit transfer (BG-16) information is provided in the Invoice.
- BR-51In accordance with card payments security standards an invoice should never include a full card primary account number (BT-97). At the moment PCI Security Standards Council has defined that the first 6 digits and last 4 digits are the maximum number of digits to be shown.
- BR-52Each Additional supporting document (BG-24) shall contain a Supporting document reference (BT-122).
- BR-53If the VAT accounting currency code (BT-6) is present, then the Invoice total VAT amount in accounting currency (BT-111) shall be provided.
- BR-54Each Item attribute (BG-32) shall contain an Item attribute name (BT-160) and an Item attribute value (BT-161).
- BR-55Each Preceding Invoice reference (BG-3) shall contain a Preceding Invoice reference (BT-25).
- BR-56Each Seller tax representative party (BG-11) shall have a Seller tax representative VAT identifier (BT-63).
- BR-57Each Deliver to address (BG-15) shall contain a Deliver to country code (BT-80).
- BR-61If the Payment means type code (BT-81) means SEPA credit transfer, Local credit transfer or Non-SEPA international credit transfer, the Payment account identifier (BT-84) shall be present.
- BR-62The Seller electronic address (BT-34) shall have a Scheme identifier.
- BR-63The Buyer electronic address (BT-49) shall have a Scheme identifier.
- BR-64The Item standard identifier (BT-157) shall have a Scheme identifier.
- BR-65The Item classification identifier (BT-158) shall have a Scheme identifier.
BR-CO 23
Calculation and consistency rules. These check that the totals on the invoice add up and agree with the line items and VAT breakdown.
- BR-CO-03Value added tax point date (BT-7) and Value added tax point date code (BT-8) are mutually exclusive.
- BR-CO-04Each Invoice line (BG-25) shall be categorized with an Invoiced item VAT category code (BT-151).
- BR-CO-05Document level allowance reason code (BT-98) and Document level allowance reason (BT-97) shall indicate the same type of allowance.
- BR-CO-06Document level charge reason code (BT-105) and Document level charge reason (BT-104) shall indicate the same type of charge.
- BR-CO-07Invoice line allowance reason code (BT-140) and Invoice line allowance reason (BT-139) shall indicate the same type of allowance reason.
- BR-CO-08Invoice line charge reason code (BT-145) and Invoice line charge reason (BT-144) shall indicate the same type of charge reason.
- BR-CO-09The Seller VAT identifier (BT-31), the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48) shall have a prefix in accordance with ISO code ISO 3166-1 alpha-2 by which the country of issue may be identified. Nevertheless, Greece may use the prefix ‘EL’.
- BR-CO-10Sum of Invoice line net amount (BT-106) = Σ Invoice line net amount (BT-131).
- BR-CO-11Sum of allowances on document level (BT-107) = Σ Document level allowance amount (BT-92).
- BR-CO-12Sum of charges on document level (BT-108) = Σ Document level charge amount (BT-99).
- BR-CO-13Invoice total amount without VAT (BT-109) = Σ Invoice line net amount (BT-131) - Sum of allowances on document level (BT-107) + Sum of charges on document level (BT-108).
- BR-CO-14Invoice total VAT amount (BT-110) = Σ VAT category tax amount (BT-117).
- BR-CO-15Invoice total amount with VAT (BT-112) = Invoice total amount without VAT (BT-109) + Invoice total VAT amount (BT-110).
- BR-CO-16Amount due for payment (BT-115) = Invoice total amount with VAT (BT-112) -Paid amount (BT-113) +Rounding amount (BT-114).
- BR-CO-17VAT category tax amount (BT-117) = VAT category taxable amount (BT-116) x (VAT category rate (BT-119) / 100), rounded to two decimals.
- BR-CO-18An Invoice shall at least have one VAT breakdown group (BG-23).
- BR-CO-19If Invoicing period (BG-14) is used, the Invoicing period start date (BT-73) or the Invoicing period end date (BT-74) shall be filled, or both.
- BR-CO-20If Invoice line period (BG-26) is used, the Invoice line period start date (BT-134) or the Invoice line period end date (BT-135) shall be filled, or both.
- BR-CO-21Each Document level allowance (BG-20) shall contain a Document level allowance reason (BT-97) or a Document level allowance reason code (BT-98), or both.
- BR-CO-22Each Document level charge (BG-21) shall contain a Document level charge reason (BT-104) or a Document level charge reason code (BT-105), or both.
- BR-CO-23Each Invoice line allowance (BG-27) shall contain an Invoice line allowance reason (BT-139) or an Invoice line allowance reason code (BT-140), or both.
- BR-CO-24Each Invoice line charge (BG-28) shall contain an Invoice line charge reason (BT-144) or an Invoice line charge reason code (BT-145), or both.
- BR-CO-26In order for the buyer to automatically identify a supplier, the Seller identifier (BT-29), the Seller legal registration identifier (BT-30) and/or the Seller VAT identifier (BT-31) shall be present.
BR-CL 23
Code list rules. These check that a coded value comes from the code list the standard requires for that field.
- BR-CL-01The document type code MUST be coded by the invoice and credit note related code lists of UNTDID 1001.
- BR-CL-03currencyID MUST be coded using ISO code list 4217 alpha-3
- BR-CL-04Invoice currency code MUST be coded using ISO code list 4217 alpha-3
- BR-CL-05Tax currency code MUST be coded using ISO code list 4217 alpha-3
- BR-CL-06Value added tax point date code MUST be coded using a restriction of UNTDID 2475.
- BR-CL-07Object identifier identification scheme identifier MUST be coded using a restriction of UNTDID 1153.
- BR-CL-08Subject Code MUST be coded using a restriction of UNTDID 4451.
- BR-CL-10Any identifier identification scheme identifier MUST be coded using one of the ISO 6523 ICD list.
- BR-CL-11Any registration identifier identification scheme identifier MUST be coded using one of the ISO 6523 ICD list.
- BR-CL-13Item classification identifier identification scheme identifier MUST be coded using one of the UNTDID 7143 list.
- BR-CL-14Country codes in an invoice MUST be coded using ISO code list 3166-1
- BR-CL-15Country codes in an invoice MUST be coded using ISO code list 3166-1
- BR-CL-16Payment means in an invoice MUST be coded using UNTDID 4461 code list
- BR-CL-17Invoice tax categories MUST be coded using UNCL 5305 code list
- BR-CL-18Invoice tax categories MUST be coded using UNCL 5305 code list
- BR-CL-19Coded allowance reasons MUST belong to the UNCL 5189 code list
- BR-CL-20Coded charge reasons MUST belong to the UNCL 7161 code list
- BR-CL-21Item standard identifier scheme identifier MUST belong to the ISO 6523 ICD code list
- BR-CL-22Tax exemption reason code identifier scheme identifier MUST belong to the CEF VATEX code list
- BR-CL-23Unit code MUST be coded according to the UN/ECE Recommendation 20 with Rec 21 extension
- BR-CL-24For Mime code in attribute use MIMEMediaType.
- BR-CL-25Endpoint identifier scheme identifier MUST belong to the CEF EAS code list
- BR-CL-26Delivery location identifier scheme identifier MUST belong to the ISO 6523 ICD code list
BR-DEC 21
Decimal rules. These cap how many decimal places a monetary amount may carry. Two is the limit for most amounts.
- BR-DEC-01The allowed maximum number of decimals for the Document level allowance amount (BT-92) is 2.
- BR-DEC-02The allowed maximum number of decimals for the Document level allowance base amount (BT-93) is 2.
- BR-DEC-05The allowed maximum number of decimals for the Document level charge amount (BT-99) is 2.
- BR-DEC-06The allowed maximum number of decimals for the Document level charge base amount (BT-100) is 2.
- BR-DEC-09The allowed maximum number of decimals for the Sum of Invoice line net amount (BT-106) is 2.
- BR-DEC-10The allowed maximum number of decimals for the Sum of allowanced on document level (BT-107) is 2.
- BR-DEC-11The allowed maximum number of decimals for the Sum of charges on document level (BT-108) is 2.
- BR-DEC-12The allowed maximum number of decimals for the Invoice total amount without VAT (BT-109) is 2.
- BR-DEC-13The allowed maximum number of decimals for the Invoice total VAT amount (BT-110) is 2.
- BR-DEC-14The allowed maximum number of decimals for the Invoice total amount with VAT (BT-112) is 2.
- BR-DEC-15The allowed maximum number of decimals for the Invoice total VAT amount in accounting currency (BT-111) is 2.
- BR-DEC-16The allowed maximum number of decimals for the Paid amount (BT-113) is 2.
- BR-DEC-17The allowed maximum number of decimals for the Rounding amount (BT-114) is 2.
- BR-DEC-18The allowed maximum number of decimals for the Amount due for payment (BT-115) is 2.
- BR-DEC-19The allowed maximum number of decimals for the VAT category taxable amount (BT-116) is 2.
- BR-DEC-20The allowed maximum number of decimals for the VAT category tax amount (BT-117) is 2.
- BR-DEC-23The allowed maximum number of decimals for the Invoice line net amount (BT-131) is 2.
- BR-DEC-24The allowed maximum number of decimals for the Invoice line allowance amount (BT-136) is 2.
- BR-DEC-25The allowed maximum number of decimals for the Invoice line allowance base amount (BT-137) is 2.
- BR-DEC-27The allowed maximum number of decimals for the Invoice line charge amount (BT-141) is 2.
- BR-DEC-28The allowed maximum number of decimals for the Invoice line charge base amount (BT-142) is 2.
BR-S 10
Standard rated VAT rules. These apply when a line uses VAT category code S.
- BR-S-01An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Standard rated" shall contain in the VAT breakdown (BG-23) at least one VAT category code (BT-118) equal with "Standard rated".
- BR-S-02An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Standard rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
- BR-S-03An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Standard rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
- BR-S-04An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Standard rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
- BR-S-05In 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-S-06In 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-S-07In 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-S-08For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is "Standard rated", the VAT category taxable amount (BT-116) in a VAT breakdown (BG-23) shall equal the sum of Invoice line net amounts (BT-131) plus the sum of document level charge amounts (BT-99) minus the sum of document level allowance amounts (BT-92) where the VAT category code (BT-151, BT-102, BT-95) is "Standard rated" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119).
- BR-S-09The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "Standard rated" shall equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119).
- BR-S-10A VAT Breakdown (BG-23) with VAT Category code (BT-118) "Standard rate" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).
BR-Z 10
Zero rated VAT rules. These apply when a line uses VAT category code Z.
- BR-Z-01An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Zero rated" shall contain in the VAT breakdown (BG-23) exactly one VAT category code (BT-118) equal with "Zero rated".
- BR-Z-02An Invoice that contains an Invoice line where the Invoiced item VAT category code (BT-151) is "Zero rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
- BR-Z-03An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Zero rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
- BR-Z-04An Invoice that contains a Document level charge where the Document level charge VAT category code (BT-102) is "Zero rated" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
- BR-Z-05In 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-Z-06In 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-Z-07In 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-Z-08In a VAT breakdown (BG-23) where VAT category code (BT-118) is "Zero rated" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amount (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Zero rated".
- BR-Z-09The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "Zero rated" shall equal 0 (zero).
- BR-Z-10A VAT Breakdown (BG-23) with VAT Category code (BT-118) "Zero rated" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).
BR-E 10
Exempt from VAT rules. These apply when a line uses VAT category code E and require a stated exemption reason.
- BR-E-01An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Exempt from VAT" shall contain exactly one VAT breakdown (BG-23) with the VAT category code (BT-118) equal to "Exempt from VAT".
- BR-E-02An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Exempt from VAT" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
- BR-E-03An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Exempt from VAT" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
- BR-E-04An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Exempt from VAT" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
- BR-E-05In 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-E-06In 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-E-07In 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-E-08In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Exempt from VAT" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Exempt from VAT".
- BR-E-09The VAT category tax amount (BT-117) In a VAT breakdown (BG-23) where the VAT category code (BT-118) equals "Exempt from VAT" shall equal 0 (zero).
- BR-E-10A VAT Breakdown (BG-23) with VAT Category code (BT-118) "Exempt from VAT" shall have a VAT exemption reason code (BT-121) or a VAT exemption reason text (BT-120).
BR-AE 10
Reverse charge rules. These apply when a line uses VAT category code AE, where the buyer accounts for the VAT.
- BR-AE-01An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Reverse charge" shall contain in the VAT breakdown (BG-23) exactly one VAT category code (BT-118) equal with "VAT reverse charge".
- BR-AE-02An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Reverse charge" shall contain the Seller VAT Identifier (BT-31), the Seller Tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48) and/or the Buyer legal registration identifier (BT-47).
- BR-AE-03An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Reverse charge" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48) and/or the Buyer legal registration identifier (BT-47).
- BR-AE-04An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Reverse charge" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48) and/or the Buyer legal registration identifier (BT-47).
- BR-AE-05In 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-AE-06In 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-AE-07In 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-AE-08In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Reverse charge" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Reverse charge".
- BR-AE-09The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Reverse charge" shall be 0 (zero).
- BR-AE-10A VAT Breakdown (BG-23) with VAT Category code (BT-118) "Reverse charge" shall have a VAT exemption reason code (BT-121), meaning "Reverse charge" or the VAT exemption reason text (BT-120) "Reverse charge" (or the equivalent standard text in another language).
BR-IC 12
Intra-community supply rules. These apply to cross-border supplies inside the EU using VAT category code K.
- BR-IC-01An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Intra-community supply" shall contain in the VAT breakdown (BG-23) exactly one VAT category code (BT-118) equal with "Intra-community supply".
- BR-IC-02An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Intra-community supply" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48).
- BR-IC-03An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Intra-community supply" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48).
- BR-IC-04An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Intra-community supply" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48).
- BR-IC-05In 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-IC-06In 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-IC-07In 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-IC-08In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Intra-community supply".
- BR-IC-09The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" shall be 0 (zero).
- BR-IC-10A VAT Breakdown (BG-23) with the VAT Category code (BT-118) "Intra-community supply" shall have a VAT exemption reason code (BT-121), meaning "Intra-community supply" or the VAT exemption reason text (BT-120) "Intra-community supply" (or the equivalent standard text in another language).
- BR-IC-11In an Invoice with a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" the Actual delivery date (BT-72) or the Invoicing period (BG-14) shall not be blank.
- BR-IC-12In an Invoice with a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" the Deliver to country code (BT-80) shall not be blank.
BR-G 10
Export outside the EU rules. These apply when a line uses VAT category code G.
- BR-G-01An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Export outside the EU" shall contain in the VAT breakdown (BG-23) exactly one VAT category code (BT-118) equal with "Export outside the EU".
- BR-G-02An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Export outside the EU" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63).
- BR-G-03An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Export outside the EU" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63).
- BR-G-04An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Export outside the EU" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63).
- BR-G-05In 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-G-06In 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-G-07In 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-G-08In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Export outside the EU" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Export outside the EU".
- BR-G-09The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Export outside the EU" shall be 0 (zero).
- BR-G-10A VAT Breakdown (BG-23) with the VAT Category code (BT-118) "Export outside the EU" shall have a VAT exemption reason code (BT-121), meaning "Export outside the EU" or the VAT exemption reason text (BT-120) "Export outside the EU" (or the equivalent standard text in another language).
BR-O 14
Not subject to VAT rules. These apply when a line uses VAT category code O, and they forbid VAT details elsewhere on the invoice.
- BR-O-01An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Not subject to VAT" shall contain exactly one VAT breakdown group (BG-23) with the VAT category code (BT-118) equal to "Not subject to VAT".
- BR-O-02An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Not subject to VAT" shall not contain the Seller VAT identifier (BT-31), the Seller tax representative VAT identifier (BT-63) or the Buyer VAT identifier (BT-48).
- BR-O-03An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Not subject to VAT" shall not contain the Seller VAT identifier (BT-31), the Seller tax representative VAT identifier (BT-63) or the Buyer VAT identifier (BT-48).
- BR-O-04An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Not subject to VAT" shall not contain the Seller VAT identifier (BT-31), the Seller tax representative VAT identifier (BT-63) or the Buyer VAT identifier (BT-48).
- BR-O-05An 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).
- BR-O-06A 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-O-07A 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).
- BR-O-08In a VAT breakdown (BG-23) where the VAT category code (BT-118) is " Not subject to VAT" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Not subject to VAT".
- BR-O-09The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Not subject to VAT" shall be 0 (zero).
- BR-O-10A VAT Breakdown (BG-23) with VAT Category code (BT-118) " Not subject to VAT" shall have a VAT exemption reason code (BT-121), meaning " Not subject to VAT" or a VAT exemption reason text (BT-120) " Not subject to VAT" (or the equivalent standard text in another language).
- BR-O-11An Invoice that contains a VAT breakdown group (BG-23) with a VAT category code (BT-118) "Not subject to VAT" shall not contain other VAT breakdown groups (BG-23).
- BR-O-12An Invoice that contains a VAT breakdown group (BG-23) with a VAT category code (BT-118) "Not subject to VAT" shall not contain an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is not "Not subject to VAT".
- BR-O-13An 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".
- BR-O-14An 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 charges (BG-21) where Document level charge VAT category code (BT-102) is not "Not subject to VAT".
BR-B 2
Split payment rules, used in Italy.
- BR-B-01An Invoice where the VAT category code (BT-151, BT-95 or BT-102) is “Split payment” shall be a domestic Italian invoice.
- BR-B-02An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95, BT-118 or BT-102) is “Split payment" shall not contain an invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95, BT-118 or BT-102) is “Standard rated”.
BR-AF 10
VAT rules for the Canary Islands (IGIC).
- BR-AF-01An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "IGIC" shall contain in the VAT breakdown (BG-23) at least one VAT category code (BT-118) equal with "IGIC".
- BR-AF-02An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "IGIC" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
- BR-AF-03An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "IGIC" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
- BR-AF-04An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "IGIC" shall contain the Seller VAT Identifier (BT-31), the Seller Tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
- BR-AF-05In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "IGIC" the invoiced item VAT rate (BT-152) shall be 0 (zero) or greater than zero.
- BR-AF-06In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "IGIC" the Document level allowance VAT rate (BT-96) shall be 0 (zero) or greater than zero.
- BR-AF-07In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "IGIC" the Document level charge VAT rate (BT-103) shall be 0 (zero) or greater than zero.
- BR-AF-08For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is "IGIC", the VAT category taxable amount (BT-116) in a VAT breakdown (BG-23) shall equal the sum of Invoice line net amounts (BT-131) plus the sum of document level charge amounts (BT-99) minus the sum of document level allowance amounts (BT-92) where the VAT category code (BT-151, BT-102, BT-95) is "IGIC" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119).
- BR-AF-09The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "IGIC" shall equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119).
- BR-AF-10A VAT Breakdown (BG-23) with VAT Category code (BT-118) "IGIC" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).
BR-AG 10
VAT rules for Ceuta and Melilla (IPSI).
- BR-AG-01An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "IPSI" shall contain in the VAT breakdown (BG-23) at least one VAT category code (BT-118) equal with "IPSI".
- BR-AG-02An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "IPSI" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
- BR-AG-03An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "IPSI" shall contain the Seller VAT Identifier (BT-31), the Seller Tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
- BR-AG-04An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "IPSI" shall contain the Seller VAT Identifier (BT-31), the Seller Tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
- BR-AG-05In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "IPSI" the Invoiced item VAT rate (BT-152) shall be 0 (zero) or greater than zero.
- BR-AG-06In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "IPSI" the Document level allowance VAT rate (BT-96) shall be 0 (zero) or greater than zero.
- BR-AG-07In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "IPSI" the Document level charge VAT rate (BT-103) shall be 0 (zero) or greater than zero.
- BR-AG-08For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is "IPSI", the VAT category taxable amount (BT-116) in a VAT breakdown (BG-23) shall equal the sum of Invoice line net amounts (BT-131) plus the sum of document level charge amounts (BT-99) minus the sum of document level allowance amounts (BT-92) where the VAT category code (BT-151, BT-102, BT-95) is "IPSI" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119).
- BR-AG-09The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "IPSI" shall equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119).
- BR-AG-10A VAT Breakdown (BG-23) with VAT Category code (BT-118) "IPSI" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).
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