BR-B-02: Categories "Split payment" (B) and "Standard rated" (S) not in the same invoice
Official message
[BR-B-02] 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”.
[BR-B-02] 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”.
[BR-B-02] 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”.
- Severity
- Error The invoice is invalid and may be rejected by the recipient.
- Applies to
- EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931
- Affected fields
- BG-25, BG-20, BG-21, BT-151, BT-95, BT-102, BT-118
What does this mean?
If the invoice contains an invoice line (BG-25), a document level allowance (BG-20) or charge (BG-21) with VAT category B ("Split payment"), no line, allowance or charge may have category S ("Standard rated"). The invoice contains both categories.
The category is given in BT-151 (line), BT-95 (allowance), BT-102 (charge) or BT-118 (VAT breakdown, BG-23).
Typical causes
Some lines were stated with B, others with S.
A document level allowance or charge has category S while the lines have B.
How to fix the error
Decide which category applies to the invoice and state lines, allowances and charges consistently.
If supplies with split payment and regularly taxed supplies have to be invoiced, issue separate invoices.
Adjust the VAT breakdown (BG-23) accordingly and validate the invoice again.
For developers: test expression per syntax
EN 16931 (CII) (CII)
Context: /rsm:CrossIndustryInvoice
(//ram:CategoryCode ='B' and (not(//ram:CategoryCode ='S'))) or (not(//ram:CategoryCode ='B'))EN 16931 (UBL) (UBL)
Context: /ubl:Invoice | /cn:CreditNote
((cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:ID ='B' or cac:AllowanceCharge/cac:TaxCategory/cbc:ID ='B' or //cac:ClassifiedTaxCategory/cbc:ID = 'B') and (not(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:ID ='S' or cac:AllowanceCharge/cac:TaxCategory/cbc:ID ='S' or //cac:ClassifiedTaxCategory/cbc:ID = 'S'))) or (not(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:ID ='B' or cac:AllowanceCharge/cac:TaxCategory/cbc:ID ='B' or //cac:ClassifiedTaxCategory/cbc:ID = 'B'))Factur-X / ZUGFeRD EN 16931 (CII)
Technical ID in the source: FX-SCH-A-000264
Context: /rsm:CrossIndustryInvoice
(//ram:CategoryCode ='B' and (not(//ram:CategoryCode ='S'))) or (not(//ram:CategoryCode ='B'))Related validation rules
- BR-B-01: VAT category "Split payment" (B) only for domestic Italian invoices
Last updated:
Explanation of the validation rule, not legal or tax advice.