Umsatzsteuer-Kategorien und ihre 98 Prüfregeln

Der Kategoriecode steht an vier Stellen

Jede Position (BT-151), jeder Abschlag auf Dokumentebene (BT-95), jeder Zuschlag (BT-102) und jeder Block der Steueraufschlüsselung (BT-118) trägt einen Kategoriecode. Es ist derselbe Code an vier Stellen, und er entscheidet, welche der Regelfamilien unten überhaupt greift.

Ein Dokument kann mehrere Kategorien gleichzeitig verwenden — eine Position zum Regelsatz, eine steuerfreie daneben. Dann greifen beide Familien nebeneinander, und die Aufschlüsselung braucht je Kategorie einen eigenen Block.

Zehn Positionen, neunmal wiederholt

Die Regeln jeder Familie sind durchnummeriert, und die Nummer bedeutet in jeder Familie dasselbe. Wer BR-S-09 verstanden hat, versteht BR-E-09 und BR-AE-09 auch — geprüft wird dieselbe Sache, nur für eine andere Kategorie.

Zwei Familien fallen aus dem Raster: BR-IC hat zwölf Regeln und BR-O vierzehn, weil innergemeinschaftliche Lieferung und Nichtsteuerbarkeit zusätzliche Bedingungen mitbringen — etwa dass eine nicht steuerbare Rechnung keine anderen Kategorien enthalten darf.

Bei BR-O kehren sich außerdem die Positionen -02 bis -04 um: wo die anderen acht Familien eine Steuerkennung des Verkäufers verlangen, verbietet die nicht steuerbare sie. Die Nummer bedeutet dort dasselbe Feld, aber die entgegengesetzte Anforderung.

Woran es praktisch scheitert

Der häufigste Fehler ist gar keiner aus dieser Liste, sondern eine Verwechslung davor: Systeme unterscheiden Steuersätze über den Prozentsatz, nicht über die Kategorie. Dann steht 0 % für steuerfrei, innergemeinschaftlich, Reverse Charge und Ausfuhr gleichermaßen — vier Kategorien, ein Wert, und die Regeln der falschen Familie greifen.

Der zweithäufigste betrifft die Position -10. Bei E, AE, K, G und O verlangt oder verbietet die Norm einen Befreiungsgrund, und zwar je Kategorie unterschiedlich. Ein pauschal gesetzter Freitext fällt deshalb bei manchen Kategorien durch und bei anderen nicht.

Die Positionen -08 und -09 sind Rechenregeln und verhalten sich wie BR-CO-17: Bemessungsgrundlage je Kategorie bilden, daraus einmal die Steuer rechnen, nicht umgekehrt.

Wie streng dabei verglichen wird, steht nicht in der Norm, sondern im kompilierten Regelwerk — und es ist nicht überall gleich. BR-S-09 lässt eine ganze Währungseinheit Spielraum, in beiden Syntaxen. Bei BR-Z-08, BR-E-08, BR-AE-08, BR-IC-08 und BR-G-08 gilt dieser Spielraum nur in CII: dieselbe Bemessungsgrundlage, die als ZUGFeRD mit fünfzig Cent Abweichung durchgeht, fällt als XRechnung in UBL durch. Bei BR-S-08, BR-AF-08 und BR-AG-08 ist es umgekehrt: Spielraum in UBL, in CII wird auf den Cent verglichen. BR-AF-09 und BR-AG-09 haben den Spielraum ebenfalls nur in UBL, in CII gar keine Prüfung. Die Regeln unten tragen den Hinweis, wo er gilt.

Alle 96 Regeln

Nach Kategorie gruppiert, mit dem offiziellen Regeltext.

• BR-S-01

  Die Kategorie muss in der Steueraufschlüsselung (BG-23) auftauchen

  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".

• BR-S-02

  Eine Position dieser Kategorie verlangt eine Steuerkennung des Verkäufers

  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).

• BR-S-03

  Dasselbe für einen Abschlag auf Dokumentebene

  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).

• BR-S-04

  Dasselbe für einen Zuschlag auf Dokumentebene

  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).

• BR-S-05

  Der Steuersatz der Position (BT-152)

  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.

• BR-S-06

  Der Steuersatz des Abschlags

  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.

• BR-S-07

  Der Steuersatz des Zuschlags

  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.

• BR-S-08

  Die Bemessungsgrundlage (BT-116) als Summe der Beträge dieser Kategorie

  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).±1 Toleranz nur in UBL

• BR-S-09

  Der Steuerbetrag (BT-117) aus Bemessungsgrundlage und Satz

  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).±1 Toleranz

• BR-S-10

  Ob ein Befreiungsgrund (BT-120/BT-121) erlaubt oder verboten ist

  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).

• BR-Z-01

  Die Kategorie muss in der Steueraufschlüsselung (BG-23) auftauchen

  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".

• BR-Z-02

  Eine Position dieser Kategorie verlangt eine Steuerkennung des Verkäufers

  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).

• BR-Z-03

  Dasselbe für einen Abschlag auf Dokumentebene

  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).

• BR-Z-04

  Dasselbe für einen Zuschlag auf Dokumentebene

  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).

• BR-Z-05

  Der Steuersatz der Position (BT-152)

  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).

• BR-Z-06

  Der Steuersatz des Abschlags

  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).

• BR-Z-07

  Der Steuersatz des Zuschlags

  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).

• BR-Z-08

  Die Bemessungsgrundlage (BT-116) als Summe der Beträge dieser Kategorie

  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".±1 Toleranz nur in CII

• BR-Z-09

  Der Steuerbetrag (BT-117) aus Bemessungsgrundlage und Satz

  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).

• BR-Z-10

  Ob ein Befreiungsgrund (BT-120/BT-121) erlaubt oder verboten ist

  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).

• BR-E-01

  Die Kategorie muss in der Steueraufschlüsselung (BG-23) auftauchen

  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".

• BR-E-02

  Eine Position dieser Kategorie verlangt eine Steuerkennung des Verkäufers

  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).

• BR-E-03

  Dasselbe für einen Abschlag auf Dokumentebene

  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).

• BR-E-04

  Dasselbe für einen Zuschlag auf Dokumentebene

  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).

• BR-E-05

  Der Steuersatz der Position (BT-152)

  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).

• BR-E-06

  Der Steuersatz des Abschlags

  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).

• BR-E-07

  Der Steuersatz des Zuschlags

  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).

• BR-E-08

  Die Bemessungsgrundlage (BT-116) als Summe der Beträge dieser Kategorie

  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".±1 Toleranz nur in CII

• BR-E-09

  Der Steuerbetrag (BT-117) aus Bemessungsgrundlage und Satz

  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).

• BR-E-10

  Ob ein Befreiungsgrund (BT-120/BT-121) erlaubt oder verboten ist

  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).

• BR-AE-01

  Die Kategorie muss in der Steueraufschlüsselung (BG-23) auftauchen

  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".

• BR-AE-02

  Eine Position dieser Kategorie verlangt eine Steuerkennung des Verkäufers

  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).

• BR-AE-03

  Dasselbe für einen Abschlag auf Dokumentebene

  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).

• BR-AE-04

  Dasselbe für einen Zuschlag auf Dokumentebene

  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).

• BR-AE-05

  Der Steuersatz der Position (BT-152)

  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).

• BR-AE-06

  Der Steuersatz des Abschlags

  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).

• BR-AE-07

  Der Steuersatz des Zuschlags

  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).

• BR-AE-08

  Die Bemessungsgrundlage (BT-116) als Summe der Beträge dieser Kategorie

  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".±1 Toleranz nur in CII

• BR-AE-09

  Der Steuerbetrag (BT-117) aus Bemessungsgrundlage und Satz

  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).

• BR-AE-10

  Ob ein Befreiungsgrund (BT-120/BT-121) erlaubt oder verboten ist

  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).

• BR-IC-01

  Die Kategorie muss in der Steueraufschlüsselung (BG-23) auftauchen

  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".

• BR-IC-02

  Eine Position dieser Kategorie verlangt eine Steuerkennung des Verkäufers

  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).

• BR-IC-03

  Dasselbe für einen Abschlag auf Dokumentebene

  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).

• BR-IC-04

  Dasselbe für einen Zuschlag auf Dokumentebene

  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).

• BR-IC-05

  Der Steuersatz der Position (BT-152)

  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).

• BR-IC-06

  Der Steuersatz des Abschlags

  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).

• BR-IC-07

  Der Steuersatz des Zuschlags

  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).

• BR-IC-08

  Die Bemessungsgrundlage (BT-116) als Summe der Beträge dieser Kategorie

  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".±1 Toleranz nur in CII

• BR-IC-09

  Der Steuerbetrag (BT-117) aus Bemessungsgrundlage und Satz

  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).

• BR-IC-10

  Ob ein Befreiungsgrund (BT-120/BT-121) erlaubt oder verboten ist

  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).

• BR-IC-11

  Lieferdatum (BT-72) oder Abrechnungszeitraum (BG-14) muss angegeben sein

  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.

• BR-IC-12

  Das Land der Lieferanschrift (BT-80) muss angegeben sein

  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.

• BR-G-01

  Die Kategorie muss in der Steueraufschlüsselung (BG-23) auftauchen

  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".

• BR-G-02

  Eine Position dieser Kategorie verlangt eine Steuerkennung des Verkäufers

  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).

• BR-G-03

  Dasselbe für einen Abschlag auf Dokumentebene

  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).

• BR-G-04

  Dasselbe für einen Zuschlag auf Dokumentebene

  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).

• BR-G-05

  Der Steuersatz der Position (BT-152)

  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).

• BR-G-06

  Der Steuersatz des Abschlags

  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).

• BR-G-07

  Der Steuersatz des Zuschlags

  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).

• BR-G-08

  Die Bemessungsgrundlage (BT-116) als Summe der Beträge dieser Kategorie

  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".±1 Toleranz nur in CII

• BR-G-09

  Der Steuerbetrag (BT-117) aus Bemessungsgrundlage und Satz

  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).

• BR-G-10

  Ob ein Befreiungsgrund (BT-120/BT-121) erlaubt oder verboten ist

  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).

• BR-O-01

  Die Kategorie muss in der Steueraufschlüsselung (BG-23) auftauchen

  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".

• BR-O-02

  Eine Position dieser Kategorie verbietet jede Steuerkennung

  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).

• BR-O-03

  Dasselbe für einen Abschlag auf Dokumentebene

  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).

• BR-O-04

  Dasselbe für einen Zuschlag auf Dokumentebene

  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).

• BR-O-05

  Der Steuersatz der Position (BT-152)

  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).

• BR-O-06

  Der Steuersatz des Abschlags

  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).

• BR-O-07

  Der Steuersatz des Zuschlags

  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).

• BR-O-08

  Die Bemessungsgrundlage (BT-116) als Summe der Beträge dieser Kategorie

  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".

• BR-O-09

  Der Steuerbetrag (BT-117) aus Bemessungsgrundlage und Satz

  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).

• BR-O-10

  Ob ein Befreiungsgrund (BT-120/BT-121) erlaubt oder verboten ist

  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).

• BR-O-11

  Keine weitere Steueraufschlüsselung neben der nicht steuerbaren

  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).

• BR-O-12

  Keine Position in einer anderen Steuerkategorie

  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".

• BR-O-13

  Kein Abschlag auf Dokumentebene in einer anderen Kategorie

  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".

• BR-O-14

  Kein Zuschlag auf Dokumentebene in einer anderen Kategorie

  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".

• BR-AF-01

  Die Kategorie muss in der Steueraufschlüsselung (BG-23) auftauchen

  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".

• BR-AF-02

  Eine Position dieser Kategorie verlangt eine Steuerkennung des Verkäufers

  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).

• BR-AF-03

  Dasselbe für einen Abschlag auf Dokumentebene

  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).

• BR-AF-04

  Dasselbe für einen Zuschlag auf Dokumentebene

  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).

• BR-AF-05

  Der Steuersatz der Position (BT-152)

  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.

  Wortlaut in 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).

• BR-AF-06

  Der Steuersatz des Abschlags

  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.

• BR-AF-07

  Der Steuersatz des Zuschlags

  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.

• BR-AF-08

  Die Bemessungsgrundlage (BT-116) als Summe der Beträge dieser Kategorie

  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).±1 Toleranz nur in UBL

• BR-AF-09

  Der Steuerbetrag (BT-117) aus Bemessungsgrundlage und Satz

  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).in CII inaktiv±1 Toleranz nur in UBL

• BR-AF-10

  Ob ein Befreiungsgrund (BT-120/BT-121) erlaubt oder verboten ist

  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).

• BR-AG-01

  Die Kategorie muss in der Steueraufschlüsselung (BG-23) auftauchen

  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".

• BR-AG-02

  Eine Position dieser Kategorie verlangt eine Steuerkennung des Verkäufers

  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).

• BR-AG-03

  Dasselbe für einen Abschlag auf Dokumentebene

  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).

• BR-AG-04

  Dasselbe für einen Zuschlag auf Dokumentebene

  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).

• BR-AG-05

  Der Steuersatz der Position (BT-152)

  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.

• BR-AG-06

  Der Steuersatz des Abschlags

  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.

• BR-AG-07

  Der Steuersatz des Zuschlags

  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.

• BR-AG-08

  Die Bemessungsgrundlage (BT-116) als Summe der Beträge dieser Kategorie

  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).±1 Toleranz nur in UBL

• BR-AG-09

  Der Steuerbetrag (BT-117) aus Bemessungsgrundlage und Satz

  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).in CII inaktiv±1 Toleranz nur in UBL

• BR-AG-10

  Ob ein Befreiungsgrund (BT-120/BT-121) erlaubt oder verboten ist

  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).

• BR-B-01

  Split payment nur auf einer inländisch italienischen Rechnung

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

• BR-B-02

  Keine Position zum Regelsatz neben einer Split-payment-Position

  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”.

  Wortlaut in 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”.