Varens eller ydelsens moms-kategori.
| Kardinalitet | Afløftes | Element | Beskrivelse |
|---|---|---|---|
| 1 | Y | cbc:ID | MomskodeMomskoden for momskategorien.Eksempel:S |
| 0..1 | Y | cbc:Percent | MomssatsMomskategoriens moms-sats, i procent.Eksempel:25 |
| 0..1 | Y | cbc:TaxExemptionReasonCode | MomsfritagelseskodeGrunden til momsfritagelse, angivet som kode. |
| 0..1 | Y | cbc:TaxExemptionReason | MomsfritagelsesgrundGrunden til momsfritagelse. |
| 1 | Y | cac:TaxScheme | AfgiftsspecifikationerSpecifikationer af afgiftstypen. P.t. understøtter EN16931 alene moms. |
| Identifier/Fejlmeddelelse | Flag |
|---|---|
| BR-AE-02 [BR-AE-02]-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). |
fatal |
| BR-AF-01 [BR-AF-01]-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''. |
fatal |
| BR-AF-02 [BR-AF-02]-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). |
fatal |
| BR-AG-01 [BR-AG-01]-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''. |
fatal |
| BR-AG-02 [BR-AG-02]-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). |
fatal |
| BR-E-02 [BR-E-02]-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). |
fatal |
| BR-G-02 [BR-G-02]-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). |
fatal |
| BR-IC-02 [BR-IC-02]-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). |
fatal |
| BR-O-02 [BR-O-02]-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). |
fatal |
| BR-O-12 [BR-O-12]-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''. |
fatal |
| BR-S-01 [BR-S-01]-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''. |
fatal |
| BR-S-02 [BR-S-02]-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). |
fatal |
| BR-Z-02 [BR-Z-02]-An 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). |
fatal |
| UBL-SR-48 [UBL-SR-48]-Invoice lines shall have one and only one classified tax category. |
fatal |
| Identifier/Fejlmeddelelse | Flag |
|---|