2. Syntax Binding (Semantic model UBL)
  3. Invoice
  4. InvoiceLine

cac:InvoiceLine

A group of business terms providing information on individual Invoice lines.
請求書明細行に関する情報を提供するビジネス用語のグループ。

About

Syntax binding
ubl:Invoice / cac:InvoiceLine
Restricted Syntax Cardinality
1..n
UBL 2.1
XPath
/ Invoice / cac:InvoiceLine
Occurrence
1..n
Datatype
cac:InvoiceLineType
UBL Definition
A line describing an invoice item.
Namespace
cac urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2

Semantic

Business Term

INVOICE LINE

請求書明細行
ID
ibg-25
Description
A group of business terms providing information on individual Invoice lines.
請求書明細行に関する情報を提供するビジネス用語のグループ。
Cardinality
1..n
Section
Shared

Child elements

  ID Business term Sem. Card. Syntax Card. XPath
 ibt-126 • Invoice line identifier
請求書明細行ID		 1..1 / Invoice / cac:InvoiceLine / cbc:ID
 ibt-127 • Invoice line note
請求書明細行注釈		 0..1 / Invoice / cac:InvoiceLine / cbc:Note
 ibt-129 • Invoiced quantity
請求する数量		 1..1 / Invoice / cac:InvoiceLine / cbc:InvoicedQuantity
 ibt-130 • Invoiced quantity unit of measure code
請求する数量の数量単位コード		 1..1 / Invoice / cac:InvoiceLine / cbc:InvoicedQuantity / @unitCode
 ibt-131 • Invoice line net amount
値引後請求書明細行金額(税抜き)		 1..1 / Invoice / cac:InvoiceLine / cbc:LineExtensionAmount
  (currency id - Invoice currency code)
 1..1 / Invoice / cac:InvoiceLine / cbc:LineExtensionAmount / @currencyID
 ibt-133 • Invoice line Buyer accounting reference
請求書明細行買い手会計参照		 0..1 / Invoice / cac:InvoiceLine / cbc:AccountingCost
ibg-26 • INVOICE LINE PERIOD
請求書明細行の期間		 0..1 / Invoice / cac:InvoiceLine / cac:InvoicePeriod
 ibt-134 • • Invoice line period start date
請求書明細行の期間開始日		 0..1 / Invoice / cac:InvoiceLine / cac:InvoicePeriod / cbc:StartDate
 ibt-135 • • Invoice line period end date
請求書明細行の期間終了日		 0..1 / Invoice / cac:InvoiceLine / cac:InvoicePeriod / cbc:EndDate
(Syntax required class)
 0..1 / Invoice / cac:InvoiceLine / cac:OrderLineReference
 ibt-132 • Referenced purchase order line reference
購買発注明細行参照		 1..1 / Invoice / cac:InvoiceLine / cac:OrderLineReference / cbc:LineID
(Syntax required class)
 0..1 / Invoice / cac:InvoiceLine / cac:OrderLineReference / cac:OrderReference
 ibt-183 • Purchase order reference
購買発注書参照		 1..1 / Invoice / cac:InvoiceLine / cac:OrderLineReference / cac:OrderReference / cbc:ID
(Syntax required class)
 0..1 / Invoice / cac:InvoiceLine / cac:DespatchLineReference
  (Syntax required item. Value shall be 'NA'.)
 1..1 / Invoice / cac:InvoiceLine / cac:DespatchLineReference / cbc:LineID
(Syntax required class)
 0..1 / Invoice / cac:InvoiceLine / cac:DespatchLineReference / cac:DocumentReference
 ibt-184 • Despatch advice reference
出荷案内書参照		 1..1 / Invoice / cac:InvoiceLine / cac:DespatchLineReference / cac:DocumentReference / cbc:ID
ibg-36 • LINE DOCUMENT REFERENCE
明細行文書参照		 0..1 / Invoice / cac:InvoiceLine / cac:DocumentReference [ not(cbc:DocumentTypeCode = '130') ]
 ibt-188 • • Invoice line document identifier
明細行文書ID		 1..1 / Invoice / cac:InvoiceLine / cac:DocumentReference [ not(cbc:DocumentTypeCode = '130') ] / cbc:ID
 ibt-189 • • Document type code
文書タイプコード		 0..1 / Invoice / cac:InvoiceLine / cac:DocumentReference [ not(cbc:DocumentTypeCode = '130') ] / cbc:DocumentTypeCode
(Syntax required class)
 0..1 / Invoice / cac:InvoiceLine / cac:DocumentReference [ cbc:DocumentTypeCode = '130' ]
 ibt-128 • Invoice line object identifier
請求書明細行オブジェクトID		 1..1 / Invoice / cac:InvoiceLine / cac:DocumentReference [ cbc:DocumentTypeCode = '130' ] / cbc:ID
 ibt-128-1 • • Scheme identifier
スキーマID		 0..1 / Invoice / cac:InvoiceLine / cac:DocumentReference [ cbc:DocumentTypeCode = '130' ] / cbc:ID / @schemeID
ibg-27 • INVOICE LINE ALLOWANCES
請求書明細行の返金		 0..n / Invoice / cac:InvoiceLine / cac:AllowanceCharge [ cbc:ChargeIndicator = false() ]
  (Syntax qualifier - Use “false” when informing about Allowances)
 1..1 / Invoice / cac:InvoiceLine / cac:AllowanceCharge [ cbc:ChargeIndicator = false() ] / cbc:ChargeIndicator
 ibt-140 • • Invoice line allowance reason code
請求書明細行の返金理由コード		 0..1 / Invoice / cac:InvoiceLine / cac:AllowanceCharge [ cbc:ChargeIndicator = false() ] / cbc:AllowanceChargeReasonCode
 ibt-139 • • Invoice line allowance reason
請求書明細行の返金理由		 0..1 / Invoice / cac:InvoiceLine / cac:AllowanceCharge [ cbc:ChargeIndicator = false() ] / cbc:AllowanceChargeReason
 ibt-138 • • Invoice line allowance percentage
請求書明細行の返金の率		 0..1 / Invoice / cac:InvoiceLine / cac:AllowanceCharge [ cbc:ChargeIndicator = false() ] / cbc:MultiplierFactorNumeric
 ibt-136 • • Invoice line allowance amount
請求書明細行の返金金額(税抜き)		 1..1 / Invoice / cac:InvoiceLine / cac:AllowanceCharge [ cbc:ChargeIndicator = false() ] / cbc:Amount
  (currency id - Invoice currency code)
 1..1 / Invoice / cac:InvoiceLine / cac:AllowanceCharge [ cbc:ChargeIndicator = false() ] / cbc:Amount / @currencyID
 ibt-137 • • Invoice line allowance base amount
請求書明細行の返金金額の基準金額		 0..1 / Invoice / cac:InvoiceLine / cac:AllowanceCharge [ cbc:ChargeIndicator = false() ] / cbc:BaseAmount
  (currency id - Invoice currency code)
 1..1 / Invoice / cac:InvoiceLine / cac:AllowanceCharge [ cbc:ChargeIndicator = false() ] / cbc:BaseAmount / @currencyID
ibg-28 • INVOICE LINE CHARGES
請求書明細行の追加請求		 0..n / Invoice / cac:InvoiceLine / cac:AllowanceCharge [ cbc:ChargeIndicator = true() ]
  (Syntax qualifier - Use “true” when informing about Allowances)
 1..1 / Invoice / cac:InvoiceLine / cac:AllowanceCharge [ cbc:ChargeIndicator = true() ] / cbc:ChargeIndicator
 ibt-145 • • Invoice line charge reason code
請求書明細行の追加請求理由コード		 0..1 / Invoice / cac:InvoiceLine / cac:AllowanceCharge [ cbc:ChargeIndicator = true() ] / cbc:AllowanceChargeReasonCode
 ibt-144 • • Invoice line charge reason
請求書明細行の追加請求理由		 0..1 / Invoice / cac:InvoiceLine / cac:AllowanceCharge [ cbc:ChargeIndicator = true() ] / cbc:AllowanceChargeReason
 ibt-143 • • Invoice line charge percentage
請求書明細行の追加請求の率		 0..1 / Invoice / cac:InvoiceLine / cac:AllowanceCharge [ cbc:ChargeIndicator = true() ] / cbc:MultiplierFactorNumeric
 ibt-141 • • Invoice line charge amount
請求書明細行の追加請求金額(税抜き)		 1..1 / Invoice / cac:InvoiceLine / cac:AllowanceCharge [ cbc:ChargeIndicator = true() ] / cbc:Amount
  (currency id - Invoice currency code)
 1..1 / Invoice / cac:InvoiceLine / cac:AllowanceCharge [ cbc:ChargeIndicator = true() ] / cbc:Amount / @currencyID
 ibt-142 • • Invoice line charge base amount
請求書明細行の追加請求の基準金額		 0..1 / Invoice / cac:InvoiceLine / cac:AllowanceCharge [ cbc:ChargeIndicator = true() ] / cbc:BaseAmount
  (currency id - Invoice currency code)
 1..1 / Invoice / cac:InvoiceLine / cac:AllowanceCharge [ cbc:ChargeIndicator = true() ] / cbc:BaseAmount / @currencyID
ibg-31 • ITEM INFORMATION
品目情報		 1..1 / Invoice / cac:InvoiceLine / cac:Item
 ibt-154 • • Item description
品目摘要		 0..1 / Invoice / cac:InvoiceLine / cac:Item / cbc:Description
 ibt-153 • • Item name
品名		 1..1 / Invoice / cac:InvoiceLine / cac:Item / cbc:Name
(Syntax required class)
 0..1 / Invoice / cac:InvoiceLine / cac:Item / cac:BuyersItemIdentification
 ibt-156 • • Item Buyer's identifier
買い手による品目ID		 1..1 / Invoice / cac:InvoiceLine / cac:Item / cac:BuyersItemIdentification / cbc:ID
(Syntax required class)
 0..1 / Invoice / cac:InvoiceLine / cac:Item / cac:SellersItemIdentification
 ibt-155 • • Item Seller's identifier
売り手による品目ID		 1..1 / Invoice / cac:InvoiceLine / cac:Item / cac:SellersItemIdentification / cbc:ID
(Syntax required class)
 0..1 / Invoice / cac:InvoiceLine / cac:Item / cac:StandardItemIdentification
 ibt-157 • • Item standard identifier
品目標準ID		 1..1 / Invoice / cac:InvoiceLine / cac:Item / cac:StandardItemIdentification / cbc:ID
 ibt-157-1 • • • Scheme identifier
スキーマID		 1..1 / Invoice / cac:InvoiceLine / cac:Item / cac:StandardItemIdentification / cbc:ID / @schemeID
(Syntax required class)
 0..1 / Invoice / cac:InvoiceLine / cac:Item / cac:OriginCountry
 ibt-159 • • Item country of origin
品目の原産国		 1..1 / Invoice / cac:InvoiceLine / cac:Item / cac:OriginCountry / cbc:IdentificationCode
(Syntax required class)
 0..n / Invoice / cac:InvoiceLine / cac:Item / cac:CommodityClassification
 ibt-158 • • Item classification identifier
品目分類ID		 1..1 / Invoice / cac:InvoiceLine / cac:Item / cac:CommodityClassification / cbc:ItemClassificationCode
 ibt-158-1 • • • Scheme identifier
スキーマID		 1..1 / Invoice / cac:InvoiceLine / cac:Item / cac:CommodityClassification / cbc:ItemClassificationCode / @listID
 ibt-158-2 • • • Scheme version identifier
スキーマのバージョンID		 0..1 / Invoice / cac:InvoiceLine / cac:Item / cac:CommodityClassification / cbc:ItemClassificationCode / @listVersionID
ibg-30 • LINE TAX INFORMATION
請求書明細行税情報		 1..n 1..n / Invoice / cac:InvoiceLine / cac:Item / cac:ClassifiedTaxCategory
 ibt-151 • • Invoiced item TAX category code
請求する品目に対する課税分類コード		 1..1 / Invoice / cac:InvoiceLine / cac:Item / cac:ClassifiedTaxCategory / cbc:ID
 ibt-152 • • Invoiced item TAX rate
請求する品目に対する税率		 0..1 / Invoice / cac:InvoiceLine / cac:Item / cac:ClassifiedTaxCategory / cbc:Percent
 ibt-166 • • Unit TAX (amount)
請求する品目に対する単位数量当たりの税金額		 0..1 / Invoice / cac:InvoiceLine / cac:Item / cac:ClassifiedTaxCategory / cbc:PerUnitAmount
  (currency id - Invoice currency code)
 1..1 / Invoice / cac:InvoiceLine / cac:Item / cac:ClassifiedTaxCategory / cbc:PerUnitAmount / @currencyID
 ibt-185 • • TAX exemption reason text
非課税理由テキスト		 0..0 0..0 / Invoice / cac:InvoiceLine / cac:Item / cac:ClassifiedTaxCategory / cbc:TaxExemptionReasonCode
 ibt-186 • • TAX exemption reason code
非課税理由コード		 0..0 0..0 / Invoice / cac:InvoiceLine / cac:Item / cac:ClassifiedTaxCategory / cbc:TaxExemptionReason
(Syntax required class)
 0..1 / Invoice / cac:InvoiceLine / cac:Item / cac:ClassifiedTaxCategory / cac:TaxScheme
 ibt-167 • • Tax Scheme
税スキーマ		 1..1 / Invoice / cac:InvoiceLine / cac:Item / cac:ClassifiedTaxCategory / cac:TaxScheme / cbc:ID
ibg-32 • • ITEM ATTRIBUTES
品目属性		 0..n / Invoice / cac:InvoiceLine / cac:Item / cac:AdditionalItemProperty
 ibt-160 • • • Item attribute name
品目属性名		 1..1 / Invoice / cac:InvoiceLine / cac:Item / cac:AdditionalItemProperty / cbc:Name
 ibt-161 • • • Item attribute value
品目属性値		 1..1 / Invoice / cac:InvoiceLine / cac:Item / cac:AdditionalItemProperty / cbc:Value
ibg-29 • PRICE DETAILS
取引価格詳細		 1..1 / Invoice / cac:InvoiceLine / cac:Price
 ibt-146 • • Item net price
品目単価(値引後)(税抜き)		 1..1 / Invoice / cac:InvoiceLine / cac:Price / cbc:PriceAmount
  (currency id - Invoice currency code)
 1..1 / Invoice / cac:InvoiceLine / cac:Price / cbc:PriceAmount / @currencyID
 ibt-149 • • Item price base quantity
品目単価基準数量		 0..1 / Invoice / cac:InvoiceLine / cac:Price / cbc:BaseQuantity
 ibt-150 • • Item price base quantity unit of measure code
品目単価基準数量の数量単位コード		 0..1 / Invoice / cac:InvoiceLine / cac:Price / cbc:BaseQuantity / @unitCode
(Syntax required class)
 0..1 / Invoice / cac:InvoiceLine / cac:Price / cac:AllowanceCharge [ cbc:ChargeIndicator = false() ]
  (Syntax qualifier - Use “false” when informing about Allowances)
 1..1 / Invoice / cac:InvoiceLine / cac:Price / cac:AllowanceCharge [ cbc:ChargeIndicator = false() ] / cbc:ChargeIndicator
 ibt-147 • • Item price discount
品目単価値引(税抜き)		 1..1 / Invoice / cac:InvoiceLine / cac:Price / cac:AllowanceCharge [ cbc:ChargeIndicator = false() ] / cbc:Amount
  (currency id - Invoice currency code)
 1..1 / Invoice / cac:InvoiceLine / cac:Price / cac:AllowanceCharge [ cbc:ChargeIndicator = false() ] / cbc:Amount / @currencyID
 ibt-148 • • Item gross price
品目単価(値引前)(税抜き)		 0..1 / Invoice / cac:InvoiceLine / cac:Price / cac:AllowanceCharge [ cbc:ChargeIndicator = false() ] / cbc:BaseAmount
  (currency id - Invoice currency code)
 1..1 / Invoice / cac:InvoiceLine / cac:Price / cac:AllowanceCharge [ cbc:ChargeIndicator = false() ] / cbc:BaseAmount / @currencyID

VERSION 1.0 RULES

VERSION 0.9.3 RULES
JP PINT 0.9.3 Aligned rules
aligned-ibrp-050-jp(fatal)
Added
[aligned-ibrp-050-jp]-Each Invoice line (ibg-25) MUST be categorized with an Invoiced item tax category code (ibt-151) and Invoiced item tax rate (ibt-152).
context
/ubl:InvoiceLine |
/cn:CreditNoteLine
test
(cac:Item/cac:ClassifiedTaxCategory[cac:TaxScheme/(normalize-space(upper-case(cbc:ID))='VAT')]/cbc:ID) and
(cac:Item/cac:ClassifiedTaxCategory[cac:TaxScheme/(normalize-space(upper-case(cbc:ID))='VAT')]/cbc:Percent)
aligned-ibrp-e-01(fatal)
Changed Message
[aligned-ibrp-e-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-095 or ibt-102) is "Exempt from tax" MUST contain exactly one tax breakdown (ibg-23) with the tax category code (ibt-118) equal to "Exempt from tax".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'E']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'E'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'E']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'E']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'E']
  )
)
aligned-ibrp-e-05(fatal)
Unchanged
Same as 0.9.2
aligned-ibrp-g-01(fatal)
Changed Message
[aligned-ibrp-g-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-095 or ibt-102) is "Export" MUST contain in the tax breakdown (ibg-23) exactly one tax category code (ibt-118) equal with "Export".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'G']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'G'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'G']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'G']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'G']
  )
)
aligned-ibrp-g-05(fatal)
Unchanged
Same as 0.9.2
aligned-ibrp-o-01(fatal)
Changed Message
[aligned-ibrp-o-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-095 or ibt-102) is "Not subject to tax" MUST contain exactly one tax breakdown group (ibg-23) with the tax category code (ibt-118) equal to "Not subject to tax".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'O']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'O'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'O']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'O']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'O']
  )
)
aligned-ibrp-o-05(fatal)
Unchanged
Same as 0.9.2
JP PINT 0.9.3 Shared rules
ibr-016(fatal)
Unchanged
Same as 0.9.2
ibr-021(fatal)
Unchanged
Same as 0.9.2
ibr-022(fatal)
Unchanged
Same as 0.9.2
ibr-023(fatal)
Changed Message
[ibr-023]-Each Invoice line (ibg-25) MUST have an Invoiced quantity unit of measure code (ibt-130).
context
cac:InvoiceLine |
cac:CreditNoteLine
test
exists(cbc:InvoicedQuantity/@unitCode) or
exists(cbc:CreditedQuantity/@unitCode)
ibr-024(fatal)
Unchanged
Same as 0.9.2
ibr-025(fatal)
Unchanged
Same as 0.9.2
ibr-026(fatal)
Unchanged
Same as 0.9.2
ibr-089(fatal)
Unchanged
Same as 0.9.2
VERSION 0.9.2 RULES
JP PINT 0.9.2 Aligned rules
aligned-ibrp-050(fatal)
Obsoleted
[aligned-ibrp-050]-Each Invoice line (ibg-25) MUST be categorized with an Invoiced item tax category code (ibt-151).
context
cac:InvoiceLine |
cac:CreditNoteLine
test
(cac:Item/cac:ClassifiedTaxCategory[cac:TaxScheme/(normalize-space(upper-case(cbc:ID))='VAT')]/cbc:ID)
aligned-ibrp-ae-01(fatal)
Obsoleted
[aligned-ibrp-ae-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-095 or ibt-102) is "Reverse charge" MUST contain in the tax Breakdown (ibg-23) exactly one tax category code (ibt-118) equal with "Tax reverse charge".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'AE']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'AE'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'AE']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'AE']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'AE']
  )
)
aligned-ibrp-ae-02(fatal)
Obsoleted
[aligned-ibrp-ae-02]-An Invoice that contains an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) is "Reverse charge" MUST contain the Seller tax Identifier (ibt-31), the Seller Tax registration identifier (ibt-32) and/or the Seller tax representative tax identifier (ibt-63) and the Buyer tax identifier (ibt-48) and/or the Buyer legal registration identifier (ibt-47).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID)) and
  (exists(//cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID) or
    exists(//cac:AccountingCustomerParty/cac:Party/cac:PartyLegalEntity/cbc:CompanyID))) or
not(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
  )
)
aligned-ibrp-ae-05(fatal)
Obsoleted
[aligned-ibrp-ae-05]-In an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) is "Reverse charge" the Invoiced item tax rate (ibt-152) MUST be 0 (zero).
context
cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] |
cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(
  xs:decimal(cbc:Percent) =
  0
)
aligned-ibrp-e-01(fatal)
Obsoleted
[aligned-ibrp-e-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-95 or ibt-102) is "Exempt from tax" MUST contain exactly one tax breakdown (ibg-23) with the tax category code (ibt-118) equal to "Exempt from tax".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'E']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'E'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'E']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'E']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'E']
  )
)
aligned-ibrp-e-02(fatal)
Obsoleted
[aligned-ibrp-e-02]-An Invoice that contains an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) is "Exempt from tax" MUST contain the Seller tax Identifier (ibt-31), the Seller tax registration identifier (ibt-32) and/or the Seller tax representative tax identifier (ibt-63).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
  )
)
aligned-ibrp-e-05(fatal)
Still valid
[aligned-ibrp-e-05]-In an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) is "Exempt from tax", the Invoiced item tax rate (ibt-152) MUST be 0 (zero).
context
cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] |
cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(
  xs:decimal(cbc:Percent) =
  0
)
aligned-ibrp-g-01(fatal)
Obsoleted
[aligned-ibrp-g-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-95 or ibt-102) is "Export" MUST contain in the tax breakdown (ibg-23) exactly one tax category code (ibt-118) equal with "Export".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'G']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'G'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'G']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'G']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'G']
  )
)
aligned-ibrp-g-02(fatal)
Obsoleted
[aligned-ibrp-g-02]-An Invoice that contains an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) is "Export" MUST contain the Seller tax Identifier (ibt-31) or the Seller tax representative tax identifier (ibt-63).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'G'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'G'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
  )
)
aligned-ibrp-g-05(fatal)
Still valid
[aligned-ibrp-g-05]-In an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) is "Export" the Invoiced item tax rate (ibt-152) MUST be 0 (zero).
context
cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'G'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] |
cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'G'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(
  xs:decimal(cbc:Percent) =
  0
)
aligned-ibrp-ic-01(fatal)
Obsoleted
[aligned-ibrp-ic-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, BT-95 or BT-102) is "Intra-community supply" MUST contain in the tax breakdown (ibg-23) exactly one tax category code (ibt-118) equal with "Intra-community supply".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'K']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'K'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'K']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'K']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'K']
  )
)
aligned-ibrp-ic-02(fatal)
Obsoleted
[aligned-ibrp-ic-02]-An Invoice that contains an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) is "Intra-community supply" MUST contain the Seller tax Identifier (ibt-31) or the Seller tax representative tax identifier (ibt-63) and the Buyer tax identifier (ibt-48).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'K'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID)) and
  (exists(//cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
  'K'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
)
aligned-ibrp-ic-05(fatal)
Obsoleted
[aligned-ibrp-ic-05]-In an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) is "Intracommunity supply" the Invoiced item tax rate (ibt-152) MUST be 0 (zero).
context
cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'K'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] |
cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'K'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(
  xs:decimal(cbc:Percent) =
  0
)
aligned-ibrp-o-01(fatal)
Obsoleted
[aligned-ibrp-o-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-95 or ibt-102) is "Not subject to tax" MUST contain exactly one tax breakdown group (ibg-23) with the tax category code (ibt-118) equal to "Not subject to tax".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'O']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'O'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'O']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'O']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'O']
  )
)
aligned-ibrp-o-02(fatal)
Obsoleted
[aligned-ibrp-o-02]-An Invoice that contains an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) is "Not subject to tax" MUST not contain the Seller tax identifier (ibt-31), the Seller tax representative tax identifier (ibt-63) or the Buyer tax identifier (ibt-48).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (
    not(
      //cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID) and
    not(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID) and
    not(//cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
  'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
)
aligned-ibrp-o-05(fatal)
Still valid
[aligned-ibrp-o-05]-An Invoice line (ibg-25) where the tax category code (ibt-151) is "Not subject to tax" MUST not contain an Invoiced item tax rate (ibt-152).
context
cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] |
cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
not(cbc:Percent)
aligned-ibrp-o-12(fatal)
Obsoleted
[aligned-ibrp-o-12]-An Invoice that contains a tax breakdown group (ibg-23) with a tax category code (ibt-118) "Not subject to tax" MUST not contain an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) is not "Not subject to tax".
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'O']) and
  count(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) != 'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) =
  0) or
not(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
  'O']
)
aligned-ibrp-s-01(fatal)
Obsoleted
[aligned-ibrp-s-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-95 or ibt-102) is "Standard rated" MUST contain in the tax breakdown (ibg-23) at least one tax category code (ibt-118) equal with "Standard rated".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (count(//cac:AllowanceCharge/cac:TaxCategory[normalize-space(cbc:ID) =
      'S']) +
    count(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
      'S'])) > 0 and
  count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) =
    'S']) > 0) or
(
  (count(//cac:AllowanceCharge/cac:TaxCategory[normalize-space(cbc:ID) =
      'S']) +
    count(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
      'S'])) =
  0 and
  count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) =
    'S']) =
  0
)
aligned-ibrp-s-02(fatal)
Obsoleted
[aligned-ibrp-s-02]-An Invoice that contains an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) is "Standard rated" MUST contain the Seller tax Identifier (ibt-31), the Seller tax registration identifier (ibt-32) and/or the Seller tax representative tax identifier (ibt-63).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'S']
  )
)
aligned-ibrp-s-05(fatal)
Obsoleted
[aligned-ibrp-s-05]-In an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) is "Standard rated" the Invoiced item tax rate (ibt-152) MUST be greater than zero.
context
cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] |
cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(
  xs:decimal(cbc:Percent) > 0
)
aligned-ibrp-z-01(fatal)
Obsoleted
[aligned-ibrp-z-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-95 or ibt-102) is "Zero rated" MUST contain in the tax breakdown (ibg-23) exactly one tax category code (ibt-118) equal with "Zero rated".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (count(//cac:AllowanceCharge/cac:TaxCategory[normalize-space(cbc:ID) =
      'Z']) +
    count(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
      'Z'])) > 0 and
  count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) =
    'Z']) > 0) or
(
  (count(//cac:AllowanceCharge/cac:TaxCategory[normalize-space(cbc:ID) =
      'Z']) +
    count(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
      'Z'])) =
  0 and
  count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) =
    'Z']) =
  0
)
aligned-ibrp-z-05(fatal)
Obsoleted
[aligned-ibrp-z-05]-In an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) is "Zero rated" the Invoiced item tax rate (ibt-152) MUST be 0 (zero).
context
cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'Z'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] |
cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'Z'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(
  xs:decimal(cbc:Percent) =
  0
)
JP PINT 0.9.2 Shared rules
ibr-016(fatal)
Still valid
[ibr-016]-An Invoice MUST have at least one Invoice line (ibg-25)
context
/ubl:Invoice |
/cn:CreditNote
test
exists(cac:InvoiceLine) or
exists(cac:CreditNoteLine)
ibr-021(fatal)
Still valid
[ibr-021]-Each Invoice line (ibg-25) MUST have an Invoice line identifier (ibt-126).
context
cac:InvoiceLine |
cac:CreditNoteLine
test
(cbc:ID) != ''
ibr-022(fatal)
Still valid
[ibr-022]-Each Invoice line (ibg-25) MUST have an invoiced quantity (ibt-129)..
context
cac:InvoiceLine |
cac:CreditNoteLine
test
exists(cbc:InvoicedQuantity) or
exists(cbc:CreditedQuantity)
ibr-023(fatal)
Obsoleted
[ibr-023]-An Invoice line (ibg-25) MUST have an Invoiced quantity unit of measure code (ibt-130).
context
cac:InvoiceLine |
cac:CreditNoteLine
test
exists(cbc:InvoicedQuantity/@unitCode) or
exists(cbc:CreditedQuantity/@unitCode)
ibr-024(fatal)
Still valid
[ibr-024]-Each Invoice line (ibg-25) MUST have an Invoice line net amount (ibt-131).
context
cac:InvoiceLine |
cac:CreditNoteLine
test
exists(cbc:LineExtensionAmount)
ibr-025(fatal)
Still valid
[ibr-025]-Each Invoice line (ibg-25) MUST contain the Item name (ibt-153).
context
cac:InvoiceLine |
cac:CreditNoteLine
test
(cac:Item/cbc:Name) != ''
ibr-026(fatal)
Still valid
[ibr-026]-Each Invoice line (ibg-25) MUST contain the Item net price (ibt-146).
context
cac:InvoiceLine |
cac:CreditNoteLine
test
exists(cac:Price/cbc:PriceAmount)
ibr-089(fatal)
Still valid
[ibr-089]-Only one invoiced object (ibt-128) is allowed per line (ibg-25).
context
cac:InvoiceLine |
cac:CreditNoteLine
test
(count(cac:DocumentReference[cbc:DocumentTypeCode =
    130]) <= 1
)
VERSION 0.9.1 RULES
Obsoleted
Aligned rules (0.9.1)
aligned-ibrp-050-jp (fatal)
[aligned-ibrp-050-jp]-Each Invoice line (ibg-25) MUST be categorized with an Invoiced item tax category code (ibt-151) and Invoiced item tax rate (ibt-152)..
context
/ubl:InvoiceLine |
/cn:CreditNoteLine
test
(//cac:ClassifiedTaxCategory[cac:TaxScheme/(normalize-space(upper-case(cbc:ID))='VAT')]/cbc:ID) and
(//cac:ClassifiedTaxCategory[cac:TaxScheme/(normalize-space(upper-case(cbc:ID))='VAT')]/cbc:Percent)
aligned-ibrp-e-01 (fatal)
[aligned-ibrp-e-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-95 or ibt-102) is "Exempt from tax" MUST contain exactly one tax breakdown (ibg-23) with the tax category code (ibt-118) equal to "Exempt from tax".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'E']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'E'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'E']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'E']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'E']
  )
)
aligned-ibrp-e-05 (fatal)
[aligned-ibrp-e-05]-In an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) is "Exempt from tax", the Invoiced item tax rate (ibt-152) MUST be 0 (zero).
context
cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] |
cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(
  xs:decimal(cbc:Percent) =
  0
)
aligned-ibrp-g-01 (fatal)
[aligned-ibrp-g-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-95 or ibt-102) is "Export" MUST contain in the tax breakdown (ibg-23) exactly one tax category code (ibt-118) equal with "Export".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'G']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'G'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'G']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'G']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'G']
  )
)
aligned-ibrp-g-05 (fatal)
[aligned-ibrp-g-05]-In an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) is "Export" the Invoiced item tax rate (ibt-152) MUST be 0 (zero).
context
cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'G'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] |
cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'G'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(
  xs:decimal(cbc:Percent) =
  0
)
aligned-ibrp-o-01 (fatal)
[aligned-ibrp-o-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-95 or ibt-102) is "Not subject to tax" MUST contain exactly one tax breakdown group (ibg-23) with the tax category code (ibt-118) equal to "Not subject to tax".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'O']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'O'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'O']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'O']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'O']
  )
)
aligned-ibrp-o-05 (fatal)
[aligned-ibrp-o-05]-An Invoice line (ibg-25) where the tax category code (ibt-151) is "Not subject to tax" MUST not contain an Invoiced item tax rate (ibt-152).
context
cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] |
cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
not(cbc:Percent)
Shared rules (0.9.1)
ibr-016 (fatal)
[ibr-016]-An Invoice MUST have at least one Invoice line (ibg-25)
context
/ubl:Invoice |
/cn:CreditNote
test
exists(cac:InvoiceLine) or
exists(cac:CreditNoteLine)
ibr-021 (fatal)
[ibr-021]-Each Invoice line (ibg-25) MUST have an Invoice line identifier (ibt-126).
context
cac:InvoiceLine |
cac:CreditNoteLine
test
(cbc:ID) != ''
ibr-022 (fatal)
[ibr-022]-Each Invoice line (ibg-25) MUST have an invoiced quantity (ibt-129)..
context
cac:InvoiceLine |
cac:CreditNoteLine
test
exists(cbc:InvoicedQuantity) or
exists(cbc:CreditedQuantity)
ibr-023 (fatal)
[ibr-023]-An Invoice line (ibg-25) MUST have an Invoiced quantity unit of measure code (ibt-130).
context
cac:InvoiceLine |
cac:CreditNoteLine
test
exists(cbc:InvoicedQuantity/@unitCode) or
exists(cbc:CreditedQuantity/@unitCode)
ibr-024 (fatal)
[ibr-024]-Each Invoice line (ibg-25) MUST have an Invoice line net amount (ibt-131).
context
cac:InvoiceLine |
cac:CreditNoteLine
test
exists(cbc:LineExtensionAmount)
ibr-025 (fatal)
[ibr-025]-Each Invoice line (ibg-25) MUST contain the Item name (ibt-153).
context
cac:InvoiceLine |
cac:CreditNoteLine
test
(cac:Item/cbc:Name) != ''
ibr-026 (fatal)
[ibr-026]-Each Invoice line (ibg-25) MUST contain the Item net price (ibt-146).
context
cac:InvoiceLine |
cac:CreditNoteLine
test
exists(cac:Price/cbc:PriceAmount)
ibr-089 (fatal)
[ibr-089]-Only one invoiced object (ibg-36) is allowed per line (ibg-25).
context
cac:InvoiceLine |
cac:CreditNoteLine
test
(count(cac:DocumentReference[cbc:DocumentTypeCode =
    130]) <= 1
)
JP PINT 0.9 RULES
Obsoleted
Aligned Rules (0.9)
jp-br-co-04(fatal)
[jp-br-co-04]-Invoice line (ibg-25), Invoice line charge (ibg-28) and Invoice line allowance (ibg-27) shall be categorized by both Invoiced item tax category code (ibt-151) and Invoiced item tax rate (ibt-152).
context
/ubl:Invoice[cac:AccountingSupplierParty/cac:Party/cac:PostalAddress/cac:Country/cbc:IdentificationCode = 'JP' ]/cac:InvoiceLine
test
(//cac:ClassifiedTaxCategory[cac:TaxScheme/(normalize-space(upper-case(cbc:ID))='VAT')]/cbc:ID) and
(//cac:ClassifiedTaxCategory[cac:TaxScheme/(normalize-space(upper-case(cbc:ID))='VAT')]/cbc:Percent)
Shared Rules (0.9)
ibr-16(fatal)
[ibr-16]-An Invoice shall have at least one Invoice line (ibg-25)
context
/ubl:Invoice | /cn:CreditNote
test
exists(cac:InvoiceLine) or
exists(cac:CreditNoteLine)
PEPPOL BIS BILLING 3.0 RULES
EN16931 model bound to UBL rules
BR-16 (fatal)
An Invoice shall have at least one Invoice line (BG-25)
context
/ubl:Invoice |
/cn:CreditNote
test
exists(cac:InvoiceLine) or
exists(cac:CreditNoteLine)
BR-21 (fatal)
Each Invoice line (BG-25) shall have an Invoice line Identifier (BT-126).
context
cac:InvoiceLine |
cac:CreditNoteLine
test
(cbc:ID) != ''
BR-22 (fatal)
Each Invoice line (BG-25) shall have an Invoiced quantity (BT-129).
context
cac:InvoiceLine |
cac:CreditNoteLine
test
exists(cbc:InvoicedQuantity) or
exists(cbc:CreditedQuantity)
BR-23 (fatal)
An Invoice line (BG-25) shall have an Invoiced quantity unit of measure code (BT-130).
context
cac:InvoiceLine |
cac:CreditNoteLine
test
exists(cbc:InvoicedQuantity/@unitCode) or
exists(cbc:CreditedQuantity/@unitCode)
BR-24 (fatal)
Each Invoice line (BG-25) shall have an Invoice line net amount (BT-131).
context
cac:InvoiceLine |
cac:CreditNoteLine
test
exists(cbc:LineExtensionAmount)
BR-25 (fatal)
Each Invoice line (BG-25) shall contain the Item name (BT-153).
context
cac:InvoiceLine |
cac:CreditNoteLine
test
(cac:Item/cbc:Name) != ''
BR-26 (fatal)
Each Invoice line (BG-25) shall contain the Item net price (BT-146).
context
cac:InvoiceLine |
cac:CreditNoteLine
test
exists(cac:Price/cbc:PriceAmount)
BR-AE-01 (fatal)
An 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".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'AE']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'AE'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'AE']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'AE']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'AE']
  )
)
BR-AE-02 (fatal)
An 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).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID)) and
  (exists(//cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID) or
    exists(//cac:AccountingCustomerParty/cac:Party/cac:PartyLegalEntity/cbc:CompanyID))) or
not(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
  )
)
BR-AE-05 (fatal)
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).
context
cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] |
cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'AE'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(
  xs:decimal(cbc:Percent) =
  0
)
BR-B-02 (fatal)
An 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 “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 or BT-102) is “Standard rated”.
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (//cac:TaxCategory/cbc:ID ='B' or
    //cac:ClassifiedTaxCategory/cbc:ID =
    'B') and
  (
    not(
      //cac:TaxCategory/cbc:ID ='S' or
      //cac:ClassifiedTaxCategory/cbc:ID =
      'S'))) or
(
  not(
    //cac:TaxCategory/cbc:ID ='B' or
    //cac:ClassifiedTaxCategory/cbc:ID =
    'B'
  )
)
BR-CO-04 (fatal)
Each Invoice line (BG-25) shall be categorized with an Invoiced item VAT category code (BT-151).
context
cac:InvoiceLine |
cac:CreditNoteLine
test
(cac:Item/cac:ClassifiedTaxCategory[cac:TaxScheme/(normalize-space(upper-case(cbc:ID))='VAT')]/cbc:ID)
BR-E-01 (fatal)
An 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".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'E']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'E'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'E']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'E']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'E']
  )
)
BR-E-02 (fatal)
An 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).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
  )
)
BR-E-05 (fatal)
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).
context
cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] |
cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(
  xs:decimal(cbc:Percent) =
  0
)
BR-G-01 (fatal)
An 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".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'G']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'G'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'G']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'G']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'G']
  )
)
BR-G-02 (fatal)
An 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).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'G'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'G'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
  )
)
BR-G-05 (fatal)
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).
context
cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'G'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] |
cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'G'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(
  xs:decimal(cbc:Percent) =
  0
)
BR-IC-01 (fatal)
An 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".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'K']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'K'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'K']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'K']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'K']
  )
)
BR-IC-02 (fatal)
An 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).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'K'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID)) and
  (exists(//cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
  'K'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
)
BR-IC-05 (fatal)
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).
context
cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'K'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] |
cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'K'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(
  xs:decimal(cbc:Percent) =
  0
)
BR-IG-01 (fatal)
An 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".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (count(//cac:AllowanceCharge/cac:TaxCategory[normalize-space(cbc:ID) =
      'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) +
    count(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
      'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'])) > 0 and
  count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cbc:ID =
    'L']) > 0) or
(
  (count(//cac:AllowanceCharge/cac:TaxCategory[normalize-space(cbc:ID) =
      'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) +
    count(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
      'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'])) =
  0 and
  count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) =
    'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) =
  0
)
BR-IG-02 (fatal)
An 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).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
  )
)
BR-IG-05 (fatal)
In 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.
context
cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']|
cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(cbc:Percent) >= 0
BR-IP-01 (fatal)
An 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".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (count(//cac:AllowanceCharge/cac:TaxCategory[normalize-space(cbc:ID) =
      'M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) +
    count(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
      'M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'])) > 0 and
  count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cbc:ID =
    'M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) > 0) or
(
  (count(//cac:AllowanceCharge/cac:TaxCategory[normalize-space(cbc:ID) =
      'M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) +
    count(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
      'M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'])) =
  0 and
  count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) =
    'M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) =
  0
)
BR-IP-02 (fatal)
An 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).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
  )
)
BR-IP-05 (fatal)
In 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.
context
cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']|
cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(cbc:Percent) >= 0
BR-O-01 (fatal)
An 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".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'O']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'O'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'O']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'O']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'O']
  )
)
BR-O-02 (fatal)
An 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).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (
    not(
      //cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID) and
    not(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID) and
    not(//cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
  'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
)
BR-O-05 (fatal)
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).
context
cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] |
cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
not(cbc:Percent)
BR-O-12 (fatal)
An 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".
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'O']) and
  count(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) != 'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) =
  0) or
not(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
  'O']
)
BR-S-01 (fatal)
An 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".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (count(//cac:AllowanceCharge/cac:TaxCategory[normalize-space(cbc:ID) =
      'S']) +
    count(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
      'S'])) > 0 and
  count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) =
    'S']) > 0) or
(
  (count(//cac:AllowanceCharge/cac:TaxCategory[normalize-space(cbc:ID) =
      'S']) +
    count(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
      'S'])) =
  0 and
  count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) =
    'S']) =
  0
)
BR-S-02 (fatal)
An 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).
context
/ubl:Invoice |
/cn:CreditNote
test
(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and
  (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) or
    exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) =
        'VAT')]/cbc:CompanyID))) or
not(exists(//cac:ClassifiedTaxCategory[normalize-space(cbc:ID) =
    'S']
  )
)
BR-S-05 (fatal)
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.
context
cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] |
cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(cbc:Percent) > 0
BR-Z-01 (fatal)
An 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".
context
/ubl:Invoice |
/cn:CreditNote
test
(
  (exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'Z']) or
    exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'Z'])) and
  (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
      'Z']) =
    1)) or
(
  not(
    //cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'Z']) and
  not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) =
    'Z']
  )
)
BR-Z-05 (fatal)
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).
context
cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'Z'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] |
cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'Z'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test
(
  xs:decimal(cbc:Percent) =
  0
)