einvoice / EN 16931 / XRechnung rule reference
BR-AG-10
A VAT breakdown (BG-23) with an IPSI (M) VAT category code (BT-118) shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).
Eine UMSATZSTEUERAUFSCHLÜSSELUNG (BG-23) mit dem Code der Umsatzsteuerkategorie (BT-118) „IPSI (Ceuta/Melilla)“ darf keinen Code für den Grund der Umsatzsteuerbefreiung (BT-121) und keinen Text für den Grund der Umsatzsteuerbefreiung (BT-120) enthalten.
Deutsche Fassung: Übersetzung der gleichen BT/BG-Semantik (translation — not the official assert).
- Requires
- 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).
- Business terms
BG-23BT-118BT-120BT-121- Syntax
- Binds the UBL-2.1 Invoice / CreditNote syntax and the UN/CEFACT-CII syntax
- Location (UBL-2.1 path)
/ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']- Fix
- Adjust the VAT breakdown at `/ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']` so that 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).
- Fix (Deutsch)
- Passen Sie die Umsatzsteueraufschlüsselung bei `/ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'M'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']` an, sodass gilt: Eine UMSATZSTEUERAUFSCHLÜSSELUNG (BG-23) mit dem Code der Umsatzsteuerkategorie (BT-118) „IPSI (Ceuta/Melilla)“ darf keinen Code für den Grund der Umsatzsteuerbefreiung (BT-121) und keinen Text für den Grund der Umsatzsteuerbefreiung (BT-120) enthalten.
- Severity
- fatal
- Provenance source
en16931-ubl- Provenance assert
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).
The Location above is a UBL-2.1 path, and no UN/CEFACT-CII path for this rule is published here; Fix and Fix (Deutsch), verbatim from remediation_catalog.json and not reworded here; the UN/CEFACT-CII binding of this rule is differentially proven against the official CEN EN 16931 1.3.16 Schematron.
Everything here is free and open source — pick up whatever helps, at your own pace:
- Licensing — Apache-2.0 for everyone, including closed-source embedding; an optional $29 / $290 commercial license adds support and rule-corpus update notices.
- German remediation (
--lang de) — the German fix for this rule is in the section above; the CLI surfaces it in place of the English message with--lang de. - Quickstart / free on-ramp — the README, a copy-paste CI-gate recipe, and a 5-minute worked walkthrough.