E-invoice error codes explained in plain language

Official text: Eine Rechnung (INVOICE) muss Angaben zu "PAYMENT INSTRUCTIONS" (BG-16) enthalten.

What it means: The invoice contains no payment instructions. XRechnung requires it to state how payment is to be made, for example bank transfer with IBAN, direct debit or card.

What to do: The invoice issuer must add the payment method together with the bank details. In most programs this is the "payment method" or "bank details" field in the invoice settings.

Official text: Die Gruppe "SELLER CONTACT" (BG-6) muss übermittelt werden.

What it means: The issuer's contact details are missing as a group. The recipient should know whom to contact with questions.

What to do: Add a contact person, phone number and email address for the sender. BR-DE-5, BR-DE-6 and BR-DE-7 also require these three details individually.

Official text: Das Element "Seller city" (BT-37) muss übermittelt werden.

What it means: The issuer's city is missing. XRechnung requires the full sender address; a PO box alone is not enough.

What to do: Add the city to the sender details, where street and postcode are entered.

Official text: Das Element "Seller post code" (BT-38) muss übermittelt werden.

What it means: The issuer's postcode is missing. It is part of the mandatory address and is processed automatically.

What to do: Add the postcode to the sender details; for foreign addresses use the format customary there.

Official text: Das Element "Seller contact point" (BT-41) muss übermittelt werden.

What it means: The contact point at the issuer is missing, meaning the named contact person or the responsible department.

What to do: Enter a name or a department as the contact, for example "Accounts".

Official text: Das Element "Seller contact telephone number" (BT-42) muss übermittelt werden.

What it means: The contact person's phone number is missing.

What to do: Add the phone number. According to BR-DE-27 it must contain at least three digits, so a placeholder is not enough.

Official text: Das Element "Seller contact email address" (BT-43) muss übermittelt werden.

What it means: The contact person's email address is missing.

What to do: Add the email address. According to BR-DE-28 it must contain exactly one @ sign with enough characters on both sides, in other words it must be a real address.

Official text: Das Element "Buyer city" (BT-52) muss übermittelt werden.

What it means: The recipient's city is missing. The recipient address must also be complete, not just the company name.

What to do: Add the city to the customer data, not only in the salutation or the free text of the invoice.

Official text: Das Element "Buyer post code" (BT-53) muss übermittelt werden.

What it means: The recipient's postcode is missing, and with it a mandatory part of the recipient address.

What to do: Add the postcode to the customer record so that it is included in every further invoice to this customer.

Official text: Das Element "Deliver to city" (BT-77) muss übermittelt werden, wenn die Gruppe "DELIVER TO ADDRESS" (BG-15) übermittelt wird.

What it means: A different delivery address was specified, but without a city.

What to do: Either add the city of the delivery address or omit the different delivery address entirely if it is not needed.

Official text: Das Element "Deliver to post code" (BT-78) muss übermittelt werden, wenn die Gruppe "DELIVER TO ADDRESS" (BG-15) übermittelt wird.

What it means: A different delivery address was specified, but without a postcode.

What to do: Add the postcode of the delivery address or omit the delivery address.

Official text: Das Element "VAT category rate" (BT-119) muss übermittelt werden.

What it means: The tax rate is missing for a VAT category. Even at 0 percent, for example for small businesses (§ 19 UStG, the German small business VAT exemption) or intra-community supplies, the 0 must be stated explicitly.

What to do: Set the tax rate per line item or per VAT category, explicitly to 0 if necessary.

Official text: Das Element "Buyer reference" (BT-10) muss übermittelt werden.

What it means: The Leitweg-ID is missing. It is the routing ID that addresses the specific invoice recipient in the German public administration and is mandatory for XRechnung. This is by far the most common reason for rejection.

What to do: Ask the client for the Leitweg-ID, which is usually stated in the purchase order, order confirmation or contract, and enter it in the "Buyer reference" field (BT-10).

Official text: Wenn in einer Rechnung die Steuercodes S, Z, E, AE, K, G, L oder M verwendet werden, muss mindestens eines der Elemente "Seller VAT identifier" (BT-31), "Seller tax registration identifier" (BT-32) oder "SELLER TAX REPRESENTATIVE PARTY" (BG-11) übermittelt werden.

What it means: With the VAT categories used, the issuer must be identifiable for tax purposes, but both the VAT ID and the tax number are missing.

What to do: Enter the VAT ID or tax number in the sender details.

Official text: Mit dem Element "Invoice type code" (BT-3) sollen ausschließlich folgende Codes aus der Codeliste UNTDID 1001 übermittelt werden: 326 (Partial invoice), 380 (Commercial invoice), 384 (Corrected invoice), 389 (Self-billed invoice) und 381 (Credit note),875 (Partial construction invoice), 876 (Partial final construction invoice), 877 (Final construction invoice).

What it means: The invoice type carries a code that XRechnung does not provide for. This is a warning: the invoice remains valid if the validator recommends acceptance.

What to do: Normally use 380 for an invoice, 326 for a partial invoice for a completed partial service and 384 for a correction. A prepayment invoice (386) is transmitted in XRechnung as an invoice (380) with the note "Anzahlungsrechnung" (prepayment invoice); this program does that automatically.

Official text: Skonto Zeilen in muessen diesem regulärem Ausdruck entsprechen:. Die Informationen zur Gewährung von Skonto müssen wie folgt im Element "Payment terms" (BT-20) übermittelt werden: Anzugeben ist im ersten Segment "SKONTO", im zweiten "TAGE=n", im dritten "PROZENT=n". Prozentzahlen sind ohne Vorzeichen sowie mit Punkt getrennt von zwei Nachkommastellen anzugeben. Liegt dem zu berechnenden Betrag nicht BT-115, "fälliger Betrag" zugrunde, sondern nur ein Teil des fälligen Betrags der Rechnung, ist der Grundwert zur Berechnung von Skonto als viertes Segment "BASISBETRAG=n" gemäß dem semantischen Datentypen Amount anzugeben. Jeder Eintrag beginnt mit einer #, die Segmente sind mit einer # getrennt und eine Zeile schließt mit einer # ab. Am Ende einer vollständigen Skontoangabe muss ein XML-konformer Zeilenumbruch folgen. Alle Angaben zur Gewährung von Skonto müssen in Großbuchstaben gemacht werden. Zusätzliches Whitespace (Leerzeichen, Tabulatoren oder Zeilenumbrüche) ist nicht zulässig. Andere Zeichen oder Texte als in den oberen Vorgaben genannt sind nicht zulässig.

What it means: The early payment discount (Skonto) is given as free text. XRechnung requires it in a fixed, machine-readable notation in the "Payment terms" field.

What to do: State the early payment discount in the prescribed structured form or, if no discount is granted, omit the note entirely.

Official text: "Payment account identifier" (BT-84) soll eine korrekte IBAN enthalten, wenn in "Payment means type code" (BT-81) mit dem Code 58 SEPA als Zahlungsmittel gefordert wird.

What it means: SEPA credit transfer was specified as the payment method, but the stored account details are not a valid IBAN.

What to do: Check and correct the IBAN, especially for typos and spaces.

Official text: "Debited account identifier" (BT-91) soll eine korrekte IBAN enthalten, wenn in "Payment means type code" (BT-81) mit dem Code 59 SEPA als Zahlungsmittel gefordert wird.

What it means: SEPA direct debit was specified as the payment method, but the debited account does not contain a valid IBAN.

What to do: Check and correct the IBAN of the account to be debited.

Official text: Das Element "Specification identifier" (BT-24) soll syntaktisch der Kennung des Standards XRechnung entsprechen.

What it means: The identifier of the standard used does not match XRechnung. In other words, the file claims to be something other than what it should be.

What to do: Set the output format to XRechnung in the generating system. If ZUGFeRD was generated deliberately, it is not the invoice that is wrong but the check against XRechnung.

Official text: Not all filename attributes of the embeddedDocumentBinaryObject elements are unique

What it means: Two attached files have the same file name. Attachments must be named uniquely.

What to do: Name attachments uniquely, for example "Timesheet-1.pdf" and "Timesheet-2.pdf".

Official text: Wenn im Element Invoice type code (BT-3) der Code 384 (Corrected invoice) übergeben wird, soll PRECEDING INVOICE REFERENCE BG-3 mind. einmal vorhanden sein.

What it means: The invoice is marked as a corrected invoice but does not name the original invoice it refers to. XRechnung reports this as a warning.

What to do: Enter the number and date of the corrected invoice as a reference. A correction must refer specifically and unambiguously to the original invoice (§ 31(5) sentence 2 of the German VAT Implementing Regulation, UStDV).

Official text: In BT-42 sollen mindestens drei Ziffern enthalten sein.

What it means: The phone number contains fewer than three digits and is therefore obviously not a real contact.

What to do: Enter the full phone number with area code; placeholders such as "-" or "n/a" are rejected.

Official text: In BT-43 soll genau ein @-Zeichen enthalten sein, welches nicht von einem Leerzeichen, einem Punkt, aber mindestens zwei Zeichen auf beiden Seiten flankiert werden soll. Ein Punkt sollte nicht am Anfang oder am Ende stehen.

What it means: The email address is formally unusable, for example without an @ or with too few characters before or after it.

What to do: Enter a valid, reachable email address for accounts or the contact person.

Official text: Wenn "DIRECT DEBIT" BG-19 vorhanden ist, dann muss "Bank assigned creditor identifier" BT-90 übermittelt werden.

What it means: Direct debit was specified, but the creditor identifier is missing.

What to do: Enter the creditor identifier issued by the Deutsche Bundesbank; for German companies it has the form DE00ZZZ00000000000.

Official text: Wenn "DIRECT DEBIT" BG-19 vorhanden ist, dann muss "Debited account identifier" BT-91 übermittelt werden.

What it means: Direct debit was specified, but the account to be debited is missing.

What to do: Add the IBAN of the account to be debited, i.e. that of the payer.

Official text: Das Element "Contract reference" (BT-12) muss übermittelt werden.

Official text: Das Element "Tender or lot reference" (BT-17) muss übermittelt werden.

Official text: In einer Rechnung muss mindestens eine INVOICE LINE (BG-25) enthalten sein, in der der Scheme identifier von "Item classification identifier" (BT-158) den Wert 'CVD' und der "Item attribute name" (BT-160) den Wert 'cva' enthält.

Official text: Ein "Item classification identifier" (BT-158) mit dem Scheme identifier 'CVD' muss einen Wert aus der Liste der zulässigen Fahrzeugkategorien enthalten.

Official text: Wenn innerhalb von ITEM ATTRIBUTES (BG-32) der "Item attribute name" (BT-160) den Wert 'cva' hat, muss der "Item attribute value" (BT-161) einen der zulässigen Werte enthalten.

Official text: Eine Rechnung sollte zur Angabe des Liefer-/Leistungsdatums entweder BT-72 "Actual delivery date", BG-14 "Invoicing period" oder in jeder Rechnungsposition BG-26 "Invoice line period" enthalten.

What it means: The information on when goods were delivered or services performed is missing. This is relevant for VAT. The message is information, not an error.

What to do: State either a delivery date, a service period or a period per line item. For a prepayment or progress invoice the service has not yet been performed: there the delivery date is deliberately missing, and the expected date is stated in the note.

Official text: Das Element "Attached Document" (BT-125) benutzt einen nicht zulässigen MIME-Code:. Im Falle einer Extension darf zusätzlich zu der Liste der mime codes (definiert in Abschnitt 8.2, "Binary Object") der MIME-Code application/xml genutzt werden.

Official text: Any scheme identifier in MUST be coded using one of the ISO 6523 ICD list.

Official text: Any scheme identifier in MUST be coded using one of the ISO 6523 ICD list.

Official text: Any scheme identifier in MUST be coded using one of the ISO 6523 ICD list.

Official text: Any scheme identifier for an Endpoint Identifier in MUST belong to the CEF EAS code list.

Official text: Any scheme identifier for a Delivery location identifier in MUST be coded using one of the ISO 6523 ICD list.

Official text: This CII file might use the concept of Sub Invoice Lines. However XRechnung does not support this.

Official text: BT-124 "External document location" muss eine absolute URL mit gültigem Schema enthalten.

Official text: Wenn BT-149 (Item price base quantity) sowohl in GrossPriceProductTradePrice als auch in NetPriceProductTradePrice vorhanden ist, müssen die Werte identisch sein. Wenn BT-150 (unit of measure code) auf dem NetPrice-Pfad vorhanden ist, muss es auch auf dem GrossPrice-Pfad vorhanden und identisch sein.

Official text: Das Bildungsschema für "Item classification identifier" (BT-158) ist aus der Codeliste UNTDID 7143 zu wählen.

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

What it means: The identifier stating which specification the invoice follows is missing. Without it, the recipient does not know how to read the file.

What to do: The generating system must set the specification identifier. With self-built XML files this is a typical beginner's mistake.

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

What it means: The invoice has no invoice number.

What to do: Assign an invoice number; it must be sequential and unique.

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

What it means: The invoice date is missing. It is decisive for VAT purposes and therefore mandatory on every invoice.

What to do: Set the invoice date, usually the day of issue.

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

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

What it means: The invoice currency is missing. Without it, none of the amounts on the invoice can be interpreted unambiguously.

What to do: State the currency as a code, EUR for domestic invoices. Numbers without a currency are not enough.

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

What it means: The issuer's name is missing. A logo or letterhead graphic does not count; the name must be present as a data field.

What to do: Enter the full company name in the sender details, exactly as it appears in the commercial register.

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

What it means: The recipient's name is missing. Here, too, a mention in the body text of the invoice is not enough.

What to do: Maintain the company name or the customer's name as a separate field in the customer record.

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

What it means: The issuer's address is missing entirely. This concerns the group as a whole, not just a single field.

What to do: Enter the full sender address: street, postcode, city and country.

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

What it means: The country code is missing for the sender. Among other things it determines the VAT treatment and is therefore mandatory.

What to do: Set the country as a two-letter country code, DE for Germany, not written out.

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

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

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

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

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

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

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

What it means: The invoice has no line items at all. Under EN 16931 an invoice without line items is incomplete, even if a total is stated.

What to do: Create at least one invoice line item.

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

Official text: 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).

Official text: 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).

Official text: 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).

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

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

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

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

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

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

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

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

Official text: 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).

Official text: 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).

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Official text: In accordance with card payments security standards an invoice should never include a full card primary account number (BT-97). At the moment PCI Security Standards Council has defined that the first 6 digits and last 4 digits are the maximum number of digits to be shown.

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

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

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

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

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

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

Official text: 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.

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

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

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

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

Official text: 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".

Official text: 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).

Official text: 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).

Official text: 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).

Official text: 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).

Official text: 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).

Official text: 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).

Official text: 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".

Official text: 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).

Official text: 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).

Official text: 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".

Official text: 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).

Official text: 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).

Official text: 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).

Official text: 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).

Official text: 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.

Official text: 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.

Official text: 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).

Official text: 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).

Official text: 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).

Official text: 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".

Official text: 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).

Official text: 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).

Official text: 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).

Official text: 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.

Official text: 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.

Official text: 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.

Official text: 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).

Official text: 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).

Official text: 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).

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

Official text: 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”.

Official text: The document type code MUST be coded by the invoice and credit note related code lists of UNTDID 1001.

Official text: currencyID MUST be coded using ISO code list 4217 alpha-3

Official text: Invoice currency code MUST be coded using ISO code list 4217 alpha-3

Official text: Tax currency code MUST be coded using ISO code list 4217 alpha-3

Official text: Value added tax point date code MUST be coded using a restriction of UNTDID 2475.

Official text: Object identifier identification scheme identifier MUST be coded using a restriction of UNTDID 1153.

Official text: Subject Code MUST be coded using a restriction of UNTDID 4451.

Official text: Any identifier identification scheme identifier MUST be coded using one of the ISO 6523 ICD list.

Official text: Any registration identifier identification scheme identifier MUST be coded using one of the ISO 6523 ICD list.

Official text: Item classification identifier identification scheme identifier MUST be coded using one of the UNTDID 7143 list.

Official text: Country codes in an invoice MUST be coded using ISO code list 3166-1

Official text: Country codes in an invoice MUST be coded using ISO code list 3166-1

Official text: Payment means in an invoice MUST be coded using UNTDID 4461 code list

Official text: Invoice tax categories MUST be coded using UNCL 5305 code list

Official text: Invoice tax categories MUST be coded using UNCL 5305 code list

Official text: Coded allowance reasons MUST belong to the UNCL 5189 code list

Official text: Coded charge reasons MUST belong to the UNCL 7161 code list

Official text: Item standard identifier scheme identifier MUST belong to the ISO 6523 ICD code list

Official text: Tax exemption reason code identifier scheme identifier MUST belong to the CEF VATEX code list

Official text: Unit code MUST be coded according to the UN/ECE Recommendation 20 with Rec 21 extension

Official text: For Mime code in attribute use MIMEMediaType.

Official text: Endpoint identifier scheme identifier MUST belong to the CEF EAS code list

Official text: Delivery location identifier scheme identifier MUST belong to the ISO 6523 ICD code list

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

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

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

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

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

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

Official text: 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’.

What it means: A VAT identification number does not start with a valid country prefix.

What to do: Write the VAT ID with its country prefix, i.e. DE123456789 instead of 123456789. Remove spaces.

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

What it means: The sum of the line items does not match the stated subtotal, so there is a calculation error.

What to do: Recalculate the amounts. A common cause is rounding per line item versus rounding the total.

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

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

Official text: 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).

What it means: The total net amount does not match the sum of the line items minus allowances plus charges.

What to do: Check allowances and charges at document level; they are often missing from the calculation of the totals.

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

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

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

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

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

Official text: 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.

Official text: 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.

Official text: 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.

Official text: 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.

Official text: 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.

Official text: 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.

Official text: In case the Amount due for payment (BT-115) is positive, either the Payment due date (BT-9) or the Payment terms (BT-20) shall be present.

What it means: An amount is payable, but neither a due date nor payment terms are given. The recipient therefore does not know by when to pay.

What to do: Either set a due date or add a payment terms text such as "Payable within 14 days without deduction".

Official text: 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.

What it means: The issuer cannot be uniquely identified by machine: the identifier, the commercial register entry and the VAT ID are all missing.

What to do: Enter at least one of these details, usually the VAT ID or the tax number.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Official text: 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".

Official text: 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).

Official text: 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).

Official text: 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).

Official text: 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).

Official text: 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).

Official text: 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).

Official text: 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".

Official text: 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).

Official text: 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).

Official text: 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".

Official text: 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).

Official text: 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).

Official text: 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).

Official text: 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).

Official text: 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).

Official text: 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).

Official text: 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".

Official text: 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).

Official text: 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).

Official text: 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".

Official text: 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).

Official text: 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).

Official text: 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).

Official text: 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).

Official text: 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).

Official text: 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).

Official text: 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".

Official text: 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).

Official text: 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).

Official text: 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.

Official text: 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.

Official text: 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".

Official text: 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).

Official text: 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).

Official text: 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).

Official text: 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).

Official text: 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).

Official text: 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).

Official text: 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".

Official text: 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).

Official text: 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).

Official text: 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).

Official text: 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".

Official text: 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".

Official text: 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".

Official text: 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".

Official text: 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).

Official text: 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).

Official text: 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).

Official text: 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.

Official text: 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.

Official text: 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.

Official text: 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).

Official text: 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).

Official text: 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).

Official text: 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".

Official text: 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).

Official text: 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).

Official text: 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).

Official text: 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).

Official text: 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).

Official text: 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).

Official text: 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".

Official text: 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).

Official text: 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).