Online OIOUBL Dokumentation

cac:TaxCategory


Afgiftskategori

Oplysninger om hvordan rabatten eller gebyret er beskattet.

Kardinalitet
0..n
Afløftes
Y
Datatype
TaxCategory
UK Beskrivelse
A class to describe one of the tax categories within a taxation scheme (e.g., GHG excise, vehicle tax).
Underelementer
Kardinalitet Afløftes Element Beskrivelse
1 Y cbc:ID
Momskode
Momskoden for momskategorien.
Eksempel:
S
0..1 Y cbc:Percent
Momssats
Momskategoriens moms-sats, i procent.
Eksempel:
25
0..1 Y cbc:TaxExemptionReasonCode
Momsfritagelseskode
Grunden til momsfritagelse, angivet som kode.
0..1 Y cbc:TaxExemptionReason
Momsfritagelsesgrund
Grunden til momsfritagelse.
1 Y cac:TaxScheme
Afgiftsspecifikationer
Specifikationer af afgiftstypen. P.t. understøtter EN16931 alene moms.
Regler
Identifier/Fejlmeddelelse Flag
BR-AE-03
[BR-AE-03]-An 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).		 fatal
BR-AE-04
[BR-AE-04]-An 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).		 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-03
[BR-AF-03]-An 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).		 fatal
BR-AF-04
[BR-AF-04]-An 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).		 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-03
[BR-AG-03]-An 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).		 fatal
BR-AG-04
[BR-AG-04]-An 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).		 fatal
BR-E-03
[BR-E-03]-An 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).		 fatal
BR-E-04
[BR-E-04]-An 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).		 fatal
BR-G-03
[BR-G-03]-An 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).		 fatal
BR-G-04
[BR-G-04]-An 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).		 fatal
BR-IC-03
[BR-IC-03]-An 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).		 fatal
BR-IC-04
[BR-IC-04]-An 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).		 fatal
BR-O-13
[BR-O-13]-An Invoice that contains a VAT breakdown group (BG-23) with a VAT category code (BT-118) ''Not subject to VAT'' shall not contain Document level allowances (BG-20) where Document level allowance VAT category code (BT-95) is not ''Not subject to VAT''.		 fatal
BR-O-14
[BR-O-14]-An Invoice that contains a VAT breakdown group (BG-23) with a VAT category code (BT-118) ''Not subject to VAT'' shall not contain Document level charges (BG-21) where Document level charge VAT category code (BT-102) 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-03
[BR-S-03]-An 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).		 fatal
BR-S-04
[BR-S-04]-An 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).		 fatal
BR-Z-03
[BR-Z-03]-An 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).		 fatal
BR-Z-04
[BR-Z-04]-An 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).		 fatal
Advarsler
Identifier/Fejlmeddelelse Flag
UBL-CR-641
[UBL-CR-641]-A UBL invoice should not include the InvoiceLine Item Price AllowanceCharge TaxCategory		 warning