XRechnung Fehlercodes: Lexikon der Validator-Meldungen

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

Ursache: Die Rechnung enthält keine Zahlungsanweisungen („PAYMENT INSTRUCTIONS“, BG-16). Der Test prüft nur, ob die Gruppe mit den Angaben zum Zahlungsmittel überhaupt vorhanden ist.

Korrektur: Mindestens eine Gruppe mit Angaben zum Zahlungsmittel übermitteln, im XML als cac:PaymentMeans (UBL) bzw. ram:SpecifiedTradeSettlementPaymentMeans (CII).

Im Programm prüfen: Zahlungsart und zugehörige Zahlungsangaben der Rechnung.

Element in der XML-Datei, aus der Regel abgeleitet: UBL: cac:PaymentMeans; CII: rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeSettlementPaymentMeans

Erläuterung der Redaktion, abgeleitet aus Regeltext, Prüfausdruck und Kontext der Regel

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

Ursache: Die Gruppe „SELLER CONTACT“ (BG-6), also die Kontaktangaben des Verkäufers, fehlt in der Rechnung.

Korrektur: Die Kontaktgruppe des Rechnungsstellers übermitteln, im XML cac:Contact (UBL) bzw. ram:DefinedTradeContact (CII). Welche Angaben darin Pflicht sind, regeln BR-DE-5, BR-DE-6 und BR-DE-7.

Im Programm prüfen: Angaben zum Ansprechpartner in den Unternehmensdaten des Rechnungsstellers.

Element in der XML-Datei, aus der Regel abgeleitet: UBL: cac:AccountingSupplierParty/cac:Party/cac:Contact; CII: rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeAgreement/ram:SellerTradeParty/ram:DefinedTradeContact

Erläuterung der Redaktion, abgeleitet aus Regeltext, Prüfausdruck und Kontext der Regel

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

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

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

Ursache: Das Element „Seller contact point“ (BT-41) fehlt oder enthält nur Leerzeichen.

Korrektur: Einen Namen für die Kontaktstelle des Verkäufers eintragen. In CII genügt laut Test entweder der Name der Person oder der Name der Abteilung.

Im Programm prüfen: Name der Kontaktperson in den Unternehmensdaten des Rechnungsstellers.

Element in der XML-Datei, aus der Regel abgeleitet: UBL: cac:AccountingSupplierParty/cac:Party/cac:Contact/cbc:Name; CII: rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeAgreement/ram:SellerTradeParty/ram:DefinedTradeContact/ram:PersonName oder rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeAgreement/ram:SellerTradeParty/ram:DefinedTradeContact/ram:DepartmentName

Erläuterung der Redaktion, abgeleitet aus Regeltext, Prüfausdruck und Kontext der Regel

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

Ursache: Das Element „Seller contact telephone number“ (BT-42) fehlt oder enthält nur Leerzeichen.

Korrektur: Eine Telefonnummer der Kontaktstelle des Verkäufers eintragen.

Im Programm prüfen: Telefonnummer der Kontaktperson in den Unternehmensdaten des Rechnungsstellers.

Element in der XML-Datei, aus der Regel abgeleitet: UBL: cac:AccountingSupplierParty/cac:Party/cac:Contact/cbc:Telephone; CII: rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeAgreement/ram:SellerTradeParty/ram:DefinedTradeContact/ram:TelephoneUniversalCommunication/ram:CompleteNumber

Erläuterung der Redaktion, abgeleitet aus Regeltext, Prüfausdruck und Kontext der Regel

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

Ursache: Das Element „Seller contact email address“ (BT-43) fehlt oder enthält nur Leerzeichen.

Korrektur: Eine E-Mail-Adresse der Kontaktstelle des Verkäufers eintragen.

Im Programm prüfen: E-Mail-Adresse der Kontaktperson in den Unternehmensdaten des Rechnungsstellers.

Element in der XML-Datei, aus der Regel abgeleitet: UBL: cac:AccountingSupplierParty/cac:Party/cac:Contact/cbc:ElectronicMail; CII: rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeAgreement/ram:SellerTradeParty/ram:DefinedTradeContact/ram:EmailURIUniversalCommunication/ram:URIID

Erläuterung der Redaktion, abgeleitet aus Regeltext, Prüfausdruck und Kontext der Regel

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

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

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

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

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

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

Ursache: Das Element „Buyer reference“ (BT-10) fehlt oder enthält nur Leerzeichen.

Korrektur: Das Element „Buyer reference“ (BT-10) mit einem nicht leeren Wert befüllen.

Im Programm prüfen: Feld für die Referenz des Rechnungsempfängers (Buyer reference) im Beleg oder in den Kundendaten.

Element in der XML-Datei, aus der Regel abgeleitet: UBL: cbc:BuyerReference; CII: rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeAgreement/ram:BuyerReference

Erläuterung der Redaktion, abgeleitet aus Regeltext, Prüfausdruck und Kontext der Regel

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.

Ursache: Die Rechnung verwendet mindestens einen der Steuercodes S, Z, E, AE, K, G, L oder M, übermittelt aber weder die Umsatzsteuer-Identifikationsnummer des Verkäufers (BT-31) noch die Angabe „Seller tax registration identifier“ (BT-32) noch einen Steuervertreter (BG-11).

Korrektur: Mindestens eines dieser drei Elemente übermitteln. In CII sucht der Test die Angabe unter ram:SpecifiedTaxRegistration/ram:ID mit dem Attribut schemeID gleich VA oder FC.

Im Programm prüfen: Umsatzsteuer-Identifikationsnummer und weitere steuerliche Kennung („Seller tax registration identifier“, BT-32) des Rechnungsstellers in den Unternehmensdaten; gegebenenfalls Angaben zum Steuervertreter.

Erläuterung der Redaktion, abgeleitet aus Regeltext, Prüfausdruck und Kontext der Regel

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).

UBL: Skonto Zeilen in <Element> müssen diesem regulärem Ausdruck entsprechen: (^|\r?\n)#(SKONTO)#TAGE=([0-9]+#PROZENT=[0-9]+\.[0-9]{2})(#BASISBETRAG=-?[0-9]+\.[0-9]{2})?#$. 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.

CII: Skonto Zeilen in <Element> muessen diesem regulärem Ausdruck entsprechen: (^|\r?\n)#(SKONTO)#TAGE=([0-9]+#PROZENT=[0-9]+\.[0-9]{2})(#BASISBETRAG=-?[0-9]+\.[0-9]{2})?#$. 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.

Ursache: Mindestens eine Zeile im Feld Zahlungsbedingungen (BT-20), die mit # beginnt, entspricht nicht dem vorgegebenen Skonto-Muster, oder nach der letzten Skontozeile fehlt der Zeilenumbruch.

Korrektur: Jede Skontoangabe in der Form #SKONTO#TAGE=n#PROZENT=n.nn# schreiben, optional mit dem Segment BASISBETRAG=n.nn vor dem abschließenden #, also #SKONTO#TAGE=n#PROZENT=n.nn#BASISBETRAG=n.nn#. Alles in Großbuchstaben, ohne zusätzliche Leerzeichen, Prozentzahl mit Punkt und zwei Nachkommastellen, danach ein Zeilenumbruch. Beispiel nach dem Muster der Regel: #SKONTO#TAGE=14#PROZENT=2.00#

Im Programm prüfen: Skonto-Konditionen (Frist in Tagen, Prozentsatz) und der Text im Feld Zahlungsbedingungen der Rechnung.

Element in der XML-Datei, aus der Regel abgeleitet: UBL: cac:PaymentTerms/cbc:Note; CII: rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradePaymentTerms/ram:Description

Erläuterung der Redaktion, abgeleitet aus Regeltext, Prüfausdruck und Kontext der Regel

"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.

"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.

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

Ursache: Das Element „Specification identifier“ (BT-24) stimmt mit keiner der im Test hinterlegten Kennungen überein: XRechnung, XRechnung Extension oder XRechnung CVD. Die Kennung fehlt, ist abweichend geschrieben oder bezeichnet einen anderen Standard.

Korrektur: BT-24 mit der Kennung des Standards XRechnung befüllen, in der Schreibweise der Spezifikation.

Im Programm prüfen: Ausgabeformat bzw. Profil, das für den Rechnungsexport eingestellt ist.

Element in der XML-Datei, aus der Regel abgeleitet: UBL: cbc:CustomizationID; CII: rsm:ExchangedDocumentContext/ram:GuidelineSpecifiedDocumentContextParameter/ram:ID

Erläuterung der Redaktion, abgeleitet aus Regeltext, Prüfausdruck und Kontext der Regel

UBL: Das "filename"-Attribut aller "EmbeddedDocumentBinaryObject"-Elemente muss eindeutig sein

CII: Not all filename attributes of the embeddedDocumentBinaryObject elements are unique

Wenn BT-81 "Payment means type code" einen Schlüssel für Überweisungen enthält (30, 58), muss BG-17 "CREDIT TRANSFER" übermittelt werden.

Wenn BT-81 "Payment means type code" einen Schlüssel für Überweisungen enthält (30, 58), dürfen BG-18 und BG-19 nicht übermittelt werden.

Wenn BT-81 "Payment means type code" einen Schlüssel für Kartenzahlungen enthält (48, 54, 55), muss genau BG-18 "PAYMENT CARD INFORMATION" übermittelt werden.

Wenn BT-81 "Payment means type code" einen Schlüssel für Kartenzahlungen enthält (48, 54, 55), dürfen BG-17 und BG-19 nicht übermittelt werden.

Wenn BT-81 "Payment means type code" einen Schlüssel für Lastschriften enthält (59), muss genau BG-19 "DIRECT DEBIT" übermittelt werden.

Wenn BT-81 "Payment means type code" einen Schlüssel für Lastschriften enthält (59), dürfen BG-17 und BG-18 nicht übermittelt werden.

UBL: 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.

CII: 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.

In BT-42 sollen mindestens drei Ziffern enthalten sein.

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.

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

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

Das Element <Element> "Contract reference" (BT-12) muss übermittelt werden.

Das Element <Element> "Tender or lot reference" (BT-17) muss übermittelt werden.

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

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

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

Wenn der Scheme identifier von <Element> "Item classification identifier" (BT-158) mit dem Wert 'CVD' angegeben ist, muss in derselben Rechnungszeile genau ein <Element> "Item attribute name" (BT-160) mit dem Wert 'cva' vorhanden sein.

Wenn <Element> "Item attribute name" (BT-160) mit dem Wert 'cva' angegeben ist, muss in derselben Rechnungszeile genau ein <Element> "Item classification identifier" (BT-158) mit dem Scheme identifier 'CVD' vorhanden sein.

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.

Das Element <Element> "Attached Document" (BT-125) benutzt einen nicht zulässigen MIME-Code: {@mimeCode}. 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.

Der Wert von "Invoice line net amount" (BT-131) einer "INVOICE LINE" (BG-25) oder einer "SUB INVOICE LINE" (BG-DEX-01) soll der Summe der "Invoice line net amount" (BT-131) der direkt darunterliegenden "SUB INVOICE LINE" (BG-DEX-01) entsprechen.

Eine Sub Invoice Line (BG-DEX-01) muss genau eine "SUB INVOICE LINE VAT INFORMATION" (BG-DEX-06) enthalten.

Any scheme identifier in <Element> MUST be coded using one of the ISO 6523 ICD list.

Any scheme identifier in <Element> MUST be coded using one of the ISO 6523 ICD list.

Any scheme identifier in <Element> MUST be coded using one of the ISO 6523 ICD list.

Any scheme identifier for an Endpoint Identifier in <Element> MUST belong to the CEF EAS code list.

Any scheme identifier for a Delivery location identifier in <Element> MUST be coded using one of the ISO 6523 ICD list.

Amount due for payment (BT-115) = Invoice total amount with VAT (BT-112) – Paid amount (BT-113) + Rounding amount (BT-114) + Σ Third party payment amount (BT-DEX-002).

Das Element "Third party payment type" BT-DEX-001 muss übermittelt werden, wenn die Gruppe "THIRD PARTY PAYMENT" (BG-DEX-09) übermittelt wird.

Das Element "Third party payment amount" BT-DEX-002 muss übermittelt werden, wenn die Gruppe "THIRD PARTY PAYMENT" (BG-DEX-09) übermittelt wird.

Das Element "Third party payment description" BT-DEX-003 muss übermittelt werden, wenn die Gruppe "THIRD PARTY PAYMENT" (BG-DEX-09) übermittelt wird.

Die maximale Anzahl zulässiger Nachkommastellen für das Element "Third party payment amount" (BT-DEX-002) ist 2.

Die Währungsangabe von "Third party payment amount" BT-DEX-002 muss BT-5 ("Invoice currency code") entsprechen.

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

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

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.

BT-123 "Supporting document description" (ram:Name) darf innerhalb von "Additional supporting documents" (BG-24) höchstens einmal vorkommen.

BT-125 "Attached document" (ram:AttachmentBinaryObject) darf innerhalb von "Additional Supporting documents" (BG-24) höchstens einmal vorkommen.

Datumsangaben in UBL müssen im Format JJJJ-MM-TT (YYYY-MM-DD) übermittelt werden.

Datumsangaben in UNCEFACT/CII müssen das Attribut format="102" tragen und im Format JJJJMMTT (YYYYMMDD) übermittelt werden.

Das Bildungsschema für <Element> "Item classification identifier" (BT-158) ist aus der Codeliste UNTDID 7143 zu wählen.

Business process MUST be provided.

VAT accounting currency code MUST be different from invoice currency code when provided.

Document MUST not contain empty elements.

Buyer electronic address MUST be provided

Ursache: Die elektronische Adresse des Käufers („Buyer electronic address“, BT-49) fehlt.

Korrektur: Eine elektronische Adresse des Rechnungsempfängers übermitteln, im XML cbc:EndpointID (UBL) bzw. ram:URIUniversalCommunication/ram:URIID (CII).

Im Programm prüfen: Elektronische Empfangsadresse des Rechnungsempfängers in den Kundendaten.

Element in der XML-Datei, aus der Regel abgeleitet: UBL: cac:AccountingCustomerParty/cac:Party/cbc:EndpointID; CII: rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeAgreement/ram:BuyerTradeParty/ram:URIUniversalCommunication/ram:URIID

Erläuterung der Redaktion, abgeleitet aus Regeltext, Prüfausdruck und Kontext der Regel

Seller electronic address MUST be provided

Ursache: Die elektronische Adresse des Verkäufers („Seller electronic address“, BT-34) fehlt.

Korrektur: Eine elektronische Adresse des Rechnungsstellers übermitteln, im XML cbc:EndpointID (UBL) bzw. ram:URIUniversalCommunication/ram:URIID (CII).

Im Programm prüfen: Elektronische Adresse des Rechnungsstellers in den Unternehmensdaten.

Element in der XML-Datei, aus der Regel abgeleitet: UBL: cac:AccountingSupplierParty/cac:Party/cbc:EndpointID; CII: rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeAgreement/ram:SellerTradeParty/ram:URIUniversalCommunication/ram:URIID

Erläuterung der Redaktion, abgeleitet aus Regeltext, Prüfausdruck und Kontext der Regel

Allowance/charge amount must equal base amount * percentage/100 if base amount and percentage exists

Allowance/charge base amount MUST be provided when allowance/charge percentage is provided.

Allowance/charge percentage MUST be provided when allowance/charge base amount is provided.

Allowance/charge ChargeIndicator value MUST equal 'true' or 'false'

[PEPPOL-EN16931-R043]-Allowance/charge ChargeIndicator value MUST equal 'true' or 'false'

[PEPPOL-EN16931-R043]-Allowance/charge ChargeIndicator value MUST equal 'true' or 'false'

Charge on price level is NOT allowed. Only value 'false' allowed.

Item net price MUST equal (Gross price – Allowance amount) when gross price is provided.

UBL: Only one tax total with tax subtotals MUST be provided.

CII: No more than one tax total amount must be provided where currency id equals document currency code.

UBL: Only one tax total without tax subtotals MUST be provided when tax currency code is provided.

CII: Only one tax total amount must be provided where currency id equals tax currency code, if tax currency code (BT-6) is provided.

Invoice total VAT amount and Invoice total VAT amount in accounting currency MUST have the same operational sign

Mandate reference MUST be provided for direct debit.

UBL: Element Document reference can only be used for Invoice line object

CII: Element Additional referenced document can only be used for Invoice line object.

Start date of line period MUST be within invoice period.

End date of line period MUST be within invoice period.

Invoice line net amount MUST equal (Invoiced quantity * (Item net price/item price base quantity) + Sum of invoice line charge amount – sum of invoice line allowance amount

Base quantity MUST be a positive number above zero.

Unit code of price base quantity MUST be same as invoiced quantity.

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).

UBL: An Invoice shall contain the Seller postal address.

CII: 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).

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

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

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

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

UBL: 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)

CII: 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).

UBL: Each Invoice line charge shall have an Invoice line charge reason or an invoice line allowance reason code.

CII: 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).

UBL: A Payment account identifier (BT-84) shall be present if Credit transfer (BG-17) information is provided in the Invoice.

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

UBL: 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.

CII: 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.

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.

UBL: 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".

CII: 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).

UBL: 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).

CII: 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).

UBL: In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "IGIC" the invoiced item VAT rate (BT-152) shall be 0 (zero) or greater than zero.

CII: 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).

UBL: 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).

CII: 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).

UBL: 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).

CII: 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.

UBL: 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, BT-118 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, BT-118 or BT-102) is “Standard rated”.

CII: 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”.

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

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

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

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

UBL: Value added tax point date code MUST be coded using a restriction of UNTDID 2005.

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

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

UBL: Invoiced note subject code shall be coded using UNCL4451

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

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

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

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

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

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

UBL: Payment means in an invoice MUST be coded using UNCL4461 code list

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

UBL: Invoice tax categories MUST be coded using UNCL5305 code list

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

UBL: Invoice tax categories MUST be coded using UNCL5305 code list

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

Coded allowance reasons MUST belong to the UNCL 5189 code list

Coded charge reasons MUST belong to the UNCL 7161 code list

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

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

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

For Mime code in attribute use MIMEMediaType.

Endpoint identifier scheme identifier MUST belong to the CEF EAS code list

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

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).

Ursache: Die Summe der Nettobeträge der Rechnungszeilen (BT-106) im Summenblock stimmt nicht mit der Summe der einzelnen Zeilen-Nettobeträge (BT-131) überein. Der Test vergleicht gegen die auf zwei Nachkommastellen gerundete Summe der Zeilen.

Korrektur: Die Zeilensumme im Summenblock so setzen, dass sie der Summe der Zeilen-Nettobeträge der Rechnung entspricht.

Im Programm prüfen: Nettobeträge der einzelnen Rechnungspositionen und die ausgewiesene Summe der Positionen.

Element in der XML-Datei, aus der Regel abgeleitet: UBL: cac:LegalMonetaryTotal/cbc:LineExtensionAmount; CII: rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeSettlementHeaderMonetarySummation/ram:LineTotalAmount

Erläuterung der Redaktion, abgeleitet aus Regeltext, Prüfausdruck und Kontext der Regel

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).

Ursache: Der Gesamtbetrag ohne Umsatzsteuer (BT-109) entspricht nicht der Summe der Zeilen-Nettobeträge (BT-131) abzüglich der Nachlässe auf Dokumentebene (BT-107) zuzüglich der Zuschläge auf Dokumentebene (BT-108). Der Test rundet auf zwei Nachkommastellen.

Korrektur: BT-109 so setzen, dass die genannte Rechnung aufgeht. Sind keine Nachlässe oder keine Zuschläge auf Dokumentebene vorhanden, entfällt der jeweilige Posten.

Im Programm prüfen: Nettosumme der Positionen sowie Nachlässe und Zuschläge auf Belegebene.

Element in der XML-Datei, aus der Regel abgeleitet: UBL: cac:LegalMonetaryTotal/cbc:TaxExclusiveAmount; CII: rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeSettlementHeaderMonetarySummation/ram:TaxBasisTotalAmount

Erläuterung der Redaktion, abgeleitet aus Regeltext, Prüfausdruck und Kontext der Regel

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

Ursache: Der Gesamtbetrag der Umsatzsteuer (BT-110) entspricht nicht der Summe der Steuerbeträge je Steuerkategorie (BT-117). Der Test rundet die Summe auf zwei Nachkommastellen.

Korrektur: BT-110 so setzen, dass er der Summe aller Steuerbeträge der Steueraufschlüsselung entspricht. In UBL greift die Prüfung nicht, wenn gar keine Steueraufschlüsselung (cac:TaxSubtotal) vorhanden ist.

Im Programm prüfen: Steuerbeträge je Steuersatz bzw. Steuerkategorie und der ausgewiesene Gesamtsteuerbetrag.

Element in der XML-Datei, aus der Regel abgeleitet: UBL: cac:TaxTotal/cbc:TaxAmount; CII: rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeSettlementHeaderMonetarySummation/ram:TaxTotalAmount

Erläuterung der Redaktion, abgeleitet aus Regeltext, Prüfausdruck und Kontext der Regel

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

Ursache: Der Gesamtbetrag mit Umsatzsteuer (BT-112) entspricht nicht der Summe aus dem Gesamtbetrag ohne Umsatzsteuer (BT-109) und dem Gesamtbetrag der Umsatzsteuer (BT-110). In UBL verlangt der Test zusätzlich genau einen Steuergesamtbetrag in der Dokumentwährung; in CII gilt dieselbe Bedingung, außer wenn BT-112 gleich BT-109 ist.

Korrektur: BT-112 gleich BT-109 plus BT-110 setzen, auf zwei Nachkommastellen gerundet. Die CII-Regel lässt außerdem zu, dass BT-112 dem Betrag BT-109 entspricht.

Im Programm prüfen: Gesamtbetrag netto, Gesamtsteuerbetrag und Gesamtbetrag brutto der Rechnung sowie die Dokumentwährung.

Element in der XML-Datei, aus der Regel abgeleitet: UBL: cac:LegalMonetaryTotal/cbc:TaxInclusiveAmount; CII: rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeSettlementHeaderMonetarySummation/ram:GrandTotalAmount

Erläuterung der Redaktion, abgeleitet aus Regeltext, Prüfausdruck und Kontext der Regel

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

Ursache: Der Zahlbetrag (BT-115) entspricht nicht dem Gesamtbetrag mit Umsatzsteuer (BT-112) abzüglich des gezahlten Betrags (BT-113) zuzüglich des Rundungsbetrags (BT-114).

Korrektur: BT-115 so setzen, dass BT-115 = BT-112 − BT-113 + BT-114 gilt. Fehlt BT-113 oder BT-114 in der Rechnung, entfällt der jeweilige Posten.

Im Programm prüfen: Bruttobetrag, bereits gezahlte Beträge und Rundungsdifferenz sowie der ausgewiesene Zahlbetrag.

Element in der XML-Datei, aus der Regel abgeleitet: UBL: cac:LegalMonetaryTotal/cbc:PayableAmount; CII: rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeSettlementHeaderMonetarySummation/ram:DuePayableAmount

Erläuterung der Redaktion, abgeleitet aus Regeltext, Prüfausdruck und Kontext der Regel

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

Ursache: Der Steuerbetrag einer Kategorie (BT-117) entspricht nicht dem Produkt aus der Bemessungsgrundlage (BT-116) und dem Steuersatz (BT-119) geteilt durch 100, gerundet auf zwei Nachkommastellen. Der Prüfausdruck lässt in UBL eine Abweichung von weniger als 1 (in der Rechnungswährung) zu, in CII von höchstens 1.

Korrektur: BT-117 aus BT-116 und BT-119 neu berechnen. Rundet der Steuersatz auf 0, muss laut Test auch der auf ganze Zahlen gerundete Steuerbetrag 0 sein.

Im Programm prüfen: Steuersatz, Bemessungsgrundlage und Steuerbetrag je Steuerkategorie der Rechnung.

Element in der XML-Datei, aus der Regel abgeleitet: UBL: cac:TaxTotal/cac:TaxSubtotal/cbc:TaxAmount; CII: rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CalculatedAmount

Erläuterung der Redaktion, abgeleitet aus Regeltext, Prüfausdruck und Kontext der Regel

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.

Ursache: Der Verkäufer ist nicht automatisch identifizierbar: Weder die Verkäuferkennung (BT-29) noch die rechtliche Registrierungskennung (BT-30) noch die Umsatzsteuer-Identifikationsnummer (BT-31) ist übermittelt.

Korrektur: Mindestens eine dieser drei Angaben übermitteln. In UBL zählt eine Kennung in cac:PartyIdentification nicht, wenn ihr schemeID-Attribut SEPA lautet. In CII erkennt der Test die Umsatzsteuer-Identifikationsnummer nur mit schemeID gleich VA.

Im Programm prüfen: Verkäuferkennung, rechtliche Registrierungskennung und Umsatzsteuer-Identifikationsnummer in den Unternehmensdaten des Rechnungsstellers.

Erläuterung der Redaktion, abgeleitet aus Regeltext, Prüfausdruck und Kontext der Regel

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 allowanced 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).

UBL: 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).

CII: 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).

UBL: 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).

CII: 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).

UBL: 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).

CII: 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-48).

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).

UBL: 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).

CII: 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).

Ursache: Für einen Steuersatz der Kategorie „Standard rated“ stimmt die Bemessungsgrundlage in der Steueraufschlüsselung (BT-116, BG-23) nicht mit der Summe der Zeilen-Nettobeträge (BT-131) zuzüglich der Zuschläge (BT-99) abzüglich der Nachlässe (BT-92) auf Dokumentebene überein, die dieselbe Kategorie und denselben Steuersatz tragen. Der Prüfausdruck lässt in UBL eine Abweichung von weniger als 1 (in der Rechnungswährung) zu; in CII verlangt er Gleichheit mit der Summe der jeweils auf zwei Nachkommastellen gerundeten Teilsummen. In UBL schlägt die Prüfung außerdem fehl, wenn keine Zeile und kein Zuschlag oder Nachlass diese Kategorie mit diesem Satz trägt.

Korrektur: Je Steuersatz der Kategorie die Bemessungsgrundlage aus den Zeilen und den Zuschlägen und Nachlässen dieses Steuersatzes neu bilden. Zeilen, Zuschläge und Nachlässe müssen derselben Steuerkategorie und demselben Satz zugeordnet sein wie die Steueraufschlüsselung.

Im Programm prüfen: Steuerkategorie und Steuersatz jeder Position sowie der Zuschläge und Nachlässe auf Belegebene.

Erläuterung der Redaktion, abgeleitet aus Regeltext, Prüfausdruck und Kontext der Regel

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).

UBL: 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).

CII: 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).

UBL: 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).

CII: 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).