Factur-X / ZUGFeRD EN 16931 rules

An Invoice shall have a Specification identifier (BT-24).

An Invoice shall have an Invoice number (BT-1).

An Invoice shall have an Invoice issue date (BT-2).

An Invoice shall have an Invoice type code (BT-3).

An Invoice shall have an Invoice currency code (BT-5).

An Invoice shall contain the Seller name (BT-27).

An Invoice shall contain the Buyer name (BT-44).

An Invoice shall contain the Seller postal address (BG-5).

The Seller postal address (BG-5) shall contain a Seller country code (BT-40).

An Invoice shall contain the Buyer postal address (BG-8).

The Buyer postal address shall contain a Buyer country code (BT-55).

An Invoice shall have the Sum of Invoice line net amount (BT-106).

An Invoice shall have the Invoice total amount without VAT (BT-109).

An Invoice shall have the Invoice total amount with VAT (BT-112).

An Invoice shall have the Amount due for payment (BT-115).

An Invoice shall have at least one Invoice line (BG-25).

The Payee name (BT-59) shall be provided in the Invoice, if the Payee (BG-10) is different from the Seller (BG-4).

The 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).

The 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).

The 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).

Each Invoice line (BG-25) shall have an Invoice line identifier (BT-126).

Each Invoice line (BG-25) shall have an Invoiced quantity (BT-129).

An Invoice line (BG-25) shall have an Invoiced quantity unit of measure code (BT-130).

Each Invoice line (BG-25) shall have an Invoice line net amount (BT-131).

Each Invoice line (BG-25) shall contain the Item name (BT-153).

Each Invoice line (BG-25) shall contain the Item net price (BT-146).

The Item net price (BT-146) shall NOT be negative.

The Item gross price (BT-148) shall NOT be negative.

If 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).

If 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).

Each Document level allowance (BG-20) shall have a Document level allowance amount (BT-92).

Each Document level allowance (BG-20) shall have a Document level allowance VAT category code (BT-95).

Each Document level allowance (BG-20) shall have a Document level allowance reason (BT-97) or a Document level allowance reason code (BT-98).

Each Document level charge (BG-21) shall have a Document level charge amount (BT-99).

Each Document level charge (BG-21) shall have a Document level charge VAT category code (BT-102).

Each Document level charge (BG-21) shall have a Document level charge reason (BT-104) or a Document level charge reason code (BT-105).

Each Invoice line allowance (BG-27) shall have an Invoice line allowance amount (BT-136).

Each Invoice line allowance (BG-27) shall have an Invoice line allowance reason (BT-139) or an Invoice line allowance reason code (BT-140).

Each Invoice line charge (BG-28) shall have an Invoice line charge amount (BT-141).

Each Invoice line charge (BG-28) shall have an Invoice line charge reason (BT-144) or an Invoice line charge reason code (BT-145).

Each VAT breakdown (BG-23) shall have a VAT category taxable amount (BT-116).

Each VAT breakdown (BG-23) shall have a VAT category tax amount (BT-117).

Each VAT breakdown (BG-23) shall be defined through a VAT category code (BT-118).

Each VAT breakdown (BG-23) shall have a VAT category rate (BT-119), except if the Invoice is not subject to VAT.

A Payment instruction (BG-16) shall specify the Payment means type code (BT-81).

A Payment account identifier (BT-84) shall be present if Credit transfer (BG-16) information is provided in the Invoice.

In accordance with card payments security standards an invoice should never include a full card primary account number (BT-87). 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.

Each Additional supporting document (BG-24) shall contain a Supporting document reference (BT-122).

If the VAT accounting currency code (BT-6) is present, then the Invoice total VAT amount in accounting currency (BT-111) shall be provided.

Each Item attribute (BG-32) shall contain an Item attribute name (BT-160) and an Item attribute value (BT-161).

Each Preceding Invoice reference (BG-3) shall contain a Preceding Invoice reference (BT-25).

Each Seller tax representative party (BG-11) shall have a Seller tax representative VAT identifier (BT-63).

Each Deliver to address (BG-15) shall contain a Deliver to country code (BT-80).

If 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.

The Seller electronic address (BT-34) shall have a Scheme identifier.

The Buyer electronic address (BT-49) shall have a Scheme identifier.

The Item standard identifier (BT-157) shall have a Scheme identifier.

The Item classification identifier (BT-158) shall have a Scheme identifier.

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".

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).

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).

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).

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).

In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Reverse charge" the Document level allowance VAT rate (BT-96) shall be 0 (zero).

In 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).

In 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".

The 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).

A 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).

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".

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).

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).

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).

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 greater than 0 (zero).

In 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.

In 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.

For 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).

The 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).

A 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).

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".

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).

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).

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).

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.

In 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.

In 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.

For 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).

The 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).

A 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).

An Invoice where the VAT category code (BT-151, BT-95 or BT-102) is “Split payment” shall be a domestic Italian invoice.

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”.

Value added tax point date (BT-7) and Value added tax point date code (BT-8) are mutually exclusive.

Each Invoice line (BG-25) shall be categorized with an Invoiced item VAT category code (BT-151).

Document level allowance reason code (BT-98) and Document level allowance reason (BT-97) shall indicate the same type of allowance.

Document level charge reason code (BT-105) and Document level charge reason (BT-104) shall indicate the same type of charge.

Invoice line allowance reason code (BT-140) and Invoice line allowance reason (BT-139) shall indicate the same type of allowance reason.

Invoice line charge reason code (BT-145) and Invoice line charge reason (BT-144) shall indicate the same type of charge reason.

The 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’.

Sum of Invoice line net amount (BT-106) = Σ Invoice line net amount (BT-131).

Sum of allowances on document level (BT-107) = Σ Document level allowance amount (BT-92).

Sum of charges on document level (BT-108) = Σ Document level charge amount (BT-99).

Invoice 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).

Invoice total VAT amount (BT-110) = Σ VAT category tax amount (BT-117).

Invoice total amount with VAT (BT-112) = Invoice total amount without VAT (BT-109) + Invoice total VAT amount (BT-110).

Amount due for payment (BT-115) = Invoice total amount with VAT (BT-112) -Paid amount (BT-113) +Rounding amount (BT-114).

VAT category tax amount (BT-117) = VAT category taxable amount (BT-116) x (VAT category rate (BT-119) / 100), rounded to two decimals.

An Invoice shall at least have one VAT breakdown group (BG-23).

If 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.

If 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.

Each 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.

Each 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.

Each 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.

Each 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.

In 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.

The allowed maximum number of decimals for the Document level allowance amount (BT-92) is 2.

The allowed maximum number of decimals for the Document level allowance base amount (BT-93) is 2.

The allowed maximum number of decimals for the Document level charge amount (BT-99) is 2.

The allowed maximum number of decimals for the Document level charge base amount (BT-100) is 2.

The allowed maximum number of decimals for the Sum of Invoice line net amount (BT-106) is 2.

The allowed maximum number of decimals for the Sum of allowances on document level (BT-107) is 2.

The allowed maximum number of decimals for the Sum of charges on document level (BT-108) is 2.

The allowed maximum number of decimals for the Invoice total amount without VAT (BT-109) is 2.

The allowed maximum number of decimals for the Invoice total VAT amount (BT-110) is 2.

The allowed maximum number of decimals for the Invoice total amount with VAT (BT-112) is 2.

The allowed maximum number of decimals for the Invoice total VAT amount in accounting currency (BT-111) is 2.

The allowed maximum number of decimals for the Paid amount (BT-113) is 2.

The allowed maximum number of decimals for the Rounding amount (BT-114) is 2.

The allowed maximum number of decimals for the Amount due for payment (BT-115) is 2.

The allowed maximum number of decimals for the VAT category taxable amount (BT-116) is 2.

The allowed maximum number of decimals for the VAT category tax amount (BT-117) is 2.

The allowed maximum number of decimals for the Invoice line net amount (BT-131) is 2.

The allowed maximum number of decimals for the Invoice line allowance amount (BT-136) is 2.

The allowed maximum number of decimals for the Invoice line allowance base amount (BT-137) is 2.

The allowed maximum number of decimals for the Invoice line charge amount (BT-141) is 2.

The allowed maximum number of decimals for the Invoice line charge base amount (BT-142) is 2.

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".

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).

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).

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).

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).

In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Exempt from VAT", the Document level allowance VAT rate (BT-96) shall be 0 (zero).

In 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).

In 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".

The 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).

A 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).

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".

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).

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).

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).

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).

In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Export outside the EU" the Document level allowance VAT rate (BT-96) shall be 0 (zero).

In 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).

In 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".

The 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).

A 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).

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".

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).

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).

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).

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).

In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Intra-community supply" the Document level allowance VAT rate (BT-96) shall be 0 (zero).

In 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).

In 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".

The 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).

A 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).

In 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.

In 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.

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".

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-46).

An 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).

An 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).

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).

A Document level allowance (BG-20) where VAT category code (BT-95) is "Not subject to VAT" shall not contain a Document level allowance VAT rate (BT-96).

A 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).

In 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".

The 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).

A 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).

An 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).

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".

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".

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".

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".

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).

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).

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).

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.

In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Standard rated" the Document level allowance VAT rate (BT-96) shall be greater than zero.

In 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.

For 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).

The 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).

A 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).

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".

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).

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).

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).

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).

In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Zero rated" the Document level allowance VAT rate (BT-96) shall be 0 (zero).

In 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).

In 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".

The 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).

A 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).

Each Specified Trade Allowance Charge (BG-20)(BG-21) shall contain a Charge Indicator.

Only one BT-86 element is allowed on an invoice.

Only one BT-41 element is allowed on an invoice.

Only one BT-56 element is allowed on an invoice.

All Payment means type codes (BT-81) shall have the same value across all SpecifiedTradeSettlementPaymentMeans.

All Payment means texts (BT-82) shall have the same value across all SpecifiedTradeSettlementPaymentMeans.

Payment reference (BT-83) shall occur at most once in the document.

Either the IBAN or a Proprietary ID (BT-84) shall be used.

Each Specified Trade Allowance Charge (BG-20)(BG-21) shall contain a VAT category code (BT-95).

Each Specified Trade Allowance Charge (BG-20)(BG-21) should contain a VAT rate (BT-96).

ActualAmount should exist maximum once

An invoice line shall not contain more than one AdditionalReferencedDocument with TypeCode 130.

Only one AdditionalReferencedDocument Name BT-123 is allowed with TypeCode 916.

Only one AdditionalReferencedDocument AttachmentBinaryObject BT-125 is allowed with TypeCode 916.

Element 'ram:ID' must occur exactly 1 times.

Element 'ram:TypeCode' must occur exactly 1 times.

Attribute '@format' is required in this context.

Element 'ram:BusinessProcessSpecifiedDocumentContextParameter' may occur at maximum 1 times.

Element 'ram:GuidelineSpecifiedDocumentContextParameter' must occur exactly 1 times.

Element 'ram:SellerTradeParty' must occur exactly 1 times.

Element 'ram:BuyerTradeParty' must occur exactly 1 times.

Element 'ram:IssuerAssignedID' must occur exactly 1 times.

Element 'ram:Name' must occur exactly 1 times.

Element 'ram:PostalTradeAddress' must occur exactly 1 times.

Element variant 'ram:SpecifiedTaxRegistration[ram:ID/@schemeID="VA"]' may occur at maximum 1 times.

Element variant 'ram:SpecifiedTaxRegistration[ram:ID/@schemeID="FC"]' may occur at maximum 1 times.

Element 'ram:CountryID' must occur exactly 1 times.

Attribute '@schemeID' is required in this context.

Element 'ram:InvoiceCurrencyCode' must occur exactly 1 times.

Element 'ram:SpecifiedTradeSettlementHeaderMonetarySummation' must occur exactly 1 times.

Element 'ram:TaxBasisTotalAmount' must occur exactly 1 times.

Element variant 'ram:TaxTotalAmount[@currencyID=../../ram:InvoiceCurrencyCode]' may occur at maximum 1 times.

Element 'ram:GrandTotalAmount' must occur exactly 1 times.

Element 'ram:DuePayableAmount' must occur exactly 1 times.

Element 'ram:Content' must occur exactly 1 times.

Element 'ram:SubjectCode' may occur at maximum 1 times.

Element 'ram:ID' may occur at maximum 1 times.

Element 'ram:GlobalID' may occur at maximum 1 times.

Element 'ram:URIUniversalCommunication' may occur at maximum 1 times.

Element 'ram:SpecifiedTaxRegistration' may occur at maximum 1 times.

Element 'ram:CountrySubDivisionName' may occur at maximum 1 times.

Element 'ram:URIID' must occur exactly 1 times.

Element 'ram:SpecifiedTaxRegistration' must occur exactly 1 times.

Element 'ram:OccurrenceDateTime' must occur exactly 1 times.

Element 'ram:PaymentReference' may occur at maximum 1 times.

Element 'ram:ApplicableTradeTax' must occur at least 1 times.

Element 'ram:SpecifiedTradePaymentTerms' may occur at maximum 1 times.

Element 'ram:ReceivableSpecifiedTradeAccountingAccount' may occur at maximum 1 times.

Element 'ram:CalculatedAmount' must occur exactly 1 times.

Element 'ram:BasisAmount' must occur exactly 1 times.

Element 'ram:CategoryCode' must occur exactly 1 times.

Element 'ram:ChargeIndicator' must occur exactly 1 times.

Element 'ram:ActualAmount' must occur exactly 1 times.

Element 'ram:CategoryTradeTax' must occur exactly 1 times.

Element 'ram:Description' may occur at maximum 1 times.

Element 'ram:DirectDebitMandateID' may occur at maximum 1 times.

Element 'ram:LineTotalAmount' must occur exactly 1 times.

Element 'ram:ChargeTotalAmount' may occur at maximum 1 times.

Element 'ram:AllowanceTotalAmount' may occur at maximum 1 times.

Element variant 'ram:TaxTotalAmount[@currencyID=../../ram:TaxCurrencyCode]' may occur at maximum 1 times.

Element 'ram:TotalPrepaidAmount' may occur at maximum 1 times.

Element 'ram:PayeePartyCreditorFinancialAccount' may occur at maximum 1 times.

Element 'ram:IBANID' must occur exactly 1 times.

Element 'ram:IncludedSupplyChainTradeLineItem' must occur at least 1 times.

Element 'ram:AssociatedDocumentLineDocument' must occur exactly 1 times.

Element 'ram:SpecifiedTradeProduct' must occur exactly 1 times.

Element 'ram:SpecifiedLineTradeAgreement' must occur exactly 1 times.

Element 'ram:SpecifiedLineTradeDelivery' must occur exactly 1 times.

Element 'ram:LineID' must occur exactly 1 times.

Element 'ram:IncludedNote' may occur at maximum 1 times.

Element 'ram:NetPriceProductTradePrice' must occur exactly 1 times.

Element 'ram:ChargeAmount' must occur exactly 1 times.

Element variant 'ram:AppliedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator="false"]' may occur at maximum 1 times.

Element 'ram:BilledQuantity' must occur exactly 1 times.

Element 'ram:ApplicableTradeTax' must occur exactly 1 times.

Element 'ram:SpecifiedTradeSettlementLineMonetarySummation' must occur exactly 1 times.

Value of 'ram:ReferenceTypeCode' is not allowed.

Element 'ram:Name' may occur at maximum 1 times.

Element 'ram:AttachmentBinaryObject' may occur at maximum 1 times.

Attribute '@mimeCode' is required in this context.

Attribute '@filename' is required in this context.

Value of '@mimeCode' is not allowed.

Element 'ram:DefinedTradeContact' may occur at maximum 1 times.

Element 'ram:CompleteNumber' must occur exactly 1 times.

Element 'ram:RoundingAmount' may occur at maximum 1 times.

Element 'ram:Information' may occur at maximum 1 times.

Element 'ram:BICID' must occur exactly 1 times.

Element 'ram:AdditionalReferencedDocument' may occur at maximum 1 times.

Element 'ram:Description' must occur exactly 1 times.

Element 'ram:Value' must occur exactly 1 times.

Attribute '@listID' is required in this context.

Value of '@listID' is not allowed.

Element 'ram:ID' must occur exactly 1 times.

Element 'ram:ID' must occur exactly 1 times.

Element 'ram:Name' must occur exactly 1 times.

Element 'ram:ID' must occur exactly 1 times.

Element 'ram:ID' must occur exactly 1 times.

Attribute '@schemeID' is required in this context.

Element 'ram:IssuerAssignedID' must occur exactly 1 times.

Element 'ram:PostalTradeAddress' must occur exactly 1 times.

Attribute '@schemeID' is required in this context.

Element 'ram:CountryID' must occur exactly 1 times.

Element 'ram:ID' must occur exactly 1 times.

Attribute '@schemeID' is required in this context.

Attribute '@schemeID' is required in this context.

Element 'ram:IssuerAssignedID' must occur exactly 1 times.

Element 'ram:Name' must occur exactly 1 times.

Element 'ram:PostalTradeAddress' must occur exactly 1 times.

Element 'ram:CountryID' must occur exactly 1 times.

Element 'ram:CountrySubDivisionName' may occur at maximum 1 times.

Element 'ram:ID' must occur exactly 1 times.

Attribute '@schemeID' is required in this context.

Element 'ram:URIUniversalCommunication' may occur at maximum 1 times.

Attribute '@schemeID' is required in this context.

Element 'ram:CountrySubDivisionName' may occur at maximum 1 times.

Element 'ram:URIID' must occur exactly 1 times.

Attribute '@schemeID' is required in this context.

Attribute '@format' is required in this context.

Element 'ram:IssuerAssignedID' must occur exactly 1 times.

Element 'ram:ID' may occur at maximum 1 times.

Element 'ram:GlobalID' may occur at maximum 1 times.

Attribute '@schemeID' is required in this context.

Element 'ram:CountryID' must occur exactly 1 times.

Element 'ram:CountrySubDivisionName' may occur at maximum 1 times.

Element 'ram:TypeCode' must occur exactly 1 times.

Attribute '@format' is required in this context.

Attribute '@format' is required in this context.

Attribute '@format' is required in this context.

Element 'ram:ID' may occur at maximum 1 times.

Element 'ram:GlobalID' may occur at maximum 1 times.

Element 'ram:Name' must occur exactly 1 times.

Attribute '@schemeID' is required in this context.

Element 'ram:TypeCode' must occur exactly 1 times.

Element 'ram:CategoryCode' must occur exactly 1 times.

Element 'ram:ChargeIndicator' must occur exactly 1 times.

Element 'ram:ActualAmount' must occur exactly 1 times.

Element 'ram:CategoryTradeTax' must occur exactly 1 times.

Element 'ram:TypeCode' must occur exactly 1 times.

Element 'ram:CategoryCode' must occur exactly 1 times.

Attribute '@format' is required in this context.

Element 'ram:TypeCode' must occur exactly 1 times.

Element 'ram:Content' must occur exactly 1 times.

Element 'ram:ChargeIndicator' must occur exactly 1 times.

Element 'ram:ActualAmount' must occur exactly 1 times.

Element 'ram:ChargeAmount' must occur exactly 1 times.

Element 'ram:TypeCode' must occur exactly 1 times.

Element 'ram:CategoryCode' must occur exactly 1 times.

Attribute '@format' is required in this context.

Attribute '@format' is required in this context.

Element 'ram:ChargeIndicator' must occur exactly 1 times.

Element 'ram:ActualAmount' must occur exactly 1 times.

Element 'ram:ChargeIndicator' must occur exactly 1 times.

Element 'ram:ActualAmount' must occur exactly 1 times.

Element 'ram:LineTotalAmount' must occur exactly 1 times.

Element 'ram:Name' must occur exactly 1 times.

Attribute '@schemeID' is required in this context.

Value of 'ram:SubjectCode' is not allowed.

Value of '@format' is not allowed.

Value of 'ram:TypeCode' is not allowed.

Value of 'ram:ID' is not allowed.

Element 'ram:IssuerAssignedID' must occur exactly 1 times.

Element 'ram:TypeCode' must occur exactly 1 times.

Value of 'ram:TypeCode' is not allowed.

Element 'ram:IssuerAssignedID' must occur exactly 1 times.

Element 'ram:TypeCode' must occur exactly 1 times.

Value of 'ram:TypeCode' is not allowed.

Element 'ram:IssuerAssignedID' must occur exactly 1 times.

Element 'ram:TypeCode' must occur exactly 1 times.

Value of 'ram:TypeCode' is not allowed.

Element 'ram:URIID' must occur exactly 1 times.

Value of '@schemeID' is not allowed.

Value of 'ram:CountryID' is not allowed.

Value of '@schemeID' is not allowed.

Value of '@schemeID' is not allowed.

Value of '@schemeID' is not allowed.

Element 'ram:IssuerAssignedID' must occur exactly 1 times.

Value of 'ram:CountryID' is not allowed.

Value of '@schemeID' is not allowed.

Element 'ram:Description' may occur at maximum 1 times.

Element 'ram:DefinedTradeContact' may occur at maximum 1 times.

Element 'ram:URIID' must occur exactly 1 times.

Element 'ram:CompleteNumber' must occur exactly 1 times.

Value of '@schemeID' is not allowed.

Value of 'ram:CountryID' is not allowed.

Value of '@schemeID' is not allowed.

Value of '@schemeID' is not allowed.

Value of '@format' is not allowed.

Element 'ram:IssuerAssignedID' must occur exactly 1 times.

Value of '@schemeID' is not allowed.

Value of 'ram:CountryID' is not allowed.

Value of 'ram:CategoryCode' is not allowed.

Value of 'ram:DueDateTypeCode' is not allowed.

Value of 'ram:ExemptionReasonCode' is not allowed.

Attribute '@format' is required in this context.

Value of '@format' is not allowed.

Value of 'ram:TypeCode' is not allowed.

Value of '@format' is not allowed.

Value of '@format' is not allowed.

Value of 'ram:InvoiceCurrencyCode' is not allowed.

Value of '@format' is not allowed.

Value of '@schemeID' is not allowed.

Value of '@schemeID' is not allowed.

Value of 'ram:CategoryCode' is not allowed.

Value of 'ram:TypeCode' is not allowed.

Value of 'ram:ReasonCode' is not allowed.

Value of 'ram:CategoryCode' is not allowed.

Value of 'ram:TypeCode' is not allowed.

Value of 'ram:ReasonCode[not (@listID)]' is not allowed.

Value of '@format' is not allowed.

Value of '@currencyID' is not allowed.

Value of '@currencyID' is not allowed.

Element 'ram:ID' must occur exactly 1 times.

Value of 'ram:TypeCode' is not allowed.

Value of 'ram:TaxCurrencyCode' is not allowed.

Value of '@unitCode' is not allowed.

Value of '@unitCode' is not allowed.

Value of '@unitCode' is not allowed.

Element 'ram:ReceivableSpecifiedTradeAccountingAccount' may occur at maximum 1 times.

Element 'ram:IssuerAssignedID' must occur exactly 1 times.

Element 'ram:TypeCode' must occur exactly 1 times.

Value of 'ram:ReferenceTypeCode' is not allowed.

Value of 'ram:TypeCode' is not allowed.

Value of 'ram:CategoryCode' is not allowed.

Value of 'ram:TypeCode' is not allowed.

Value of '@format' is not allowed.

Value of '@format' is not allowed.

Value of 'ram:ReasonCode' is not allowed.

Value of 'ram:ReasonCode[not (@listID)]' is not allowed.

Element 'ram:Description' may occur at maximum 1 times.

Value of '@schemeID' is not allowed.

Element 'ram:ID' must occur exactly 1 times.

Value of 'ram:ID' is not allowed.

Document MUST not contain empty elements. (still status warning)