PDFPipe

BR-31 to BR-38: document level allowances and charges

Six rules forming two mirrored sets of three. A Document level allowance (BG-20) needs an amount (BT-92), a VAT category code (BT-95) and a reason (BT-97) or reason code (BT-98). A Document level charge (BG-21) needs the same three things in its own fields: an amount (BT-99), a VAT category code (BT-102) and a reason (BT-104) or reason code (BT-105). The allowance rules and the charge rules are the same sentences with one word changed, which is why they sit on one page.

BR-31

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

Severity
Rejects the invoice
Applies to
CII, UBL
Family
BR
  • BT-92
  • BG-20

BR-32

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

Severity
Rejects the invoice
Applies to
CII, UBL
Family
BR
  • BT-95
  • BG-20

BR-33

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

Severity
Rejects the invoice
Applies to
CII, UBL
Family
BR
  • BT-97
  • BT-98
  • BG-20

BR-36

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

Severity
Rejects the invoice
Applies to
CII, UBL
Family
BR
  • BT-99
  • BG-21

BR-37

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

Severity
Rejects the invoice
Applies to
CII, UBL
Family
BR
  • BT-102
  • BG-21

BR-38

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

Severity
Rejects the invoice
Applies to
CII, UBL
Family
BR
  • BT-104
  • BT-105
  • BG-21

About the BR family

Core invoice rules. These govern the fields every EN 16931 invoice must carry, regardless of VAT treatment or country.

Related rules

A validator reports one code at a time. These check the same fields, so they are the ones most likely to fire on the same invoice.

  • BR-AE-08 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".
  • BR-AF-08 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).
  • BR-AG-08 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).
  • BR-CO-11 Sum of allowances on document level (BT-107) = Σ Document level allowance amount (BT-92).
  • BR-DEC-01 The allowed maximum number of decimals for the Document level allowance amount (BT-92) is 2.
  • BR-E-08 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".
  • BR-G-08 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".
  • BR-IC-08 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".
  • BR-AE-01 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-03 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-06 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-AF-01 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".

Others in the BR family:

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Rule text comes from the EN 16931 validation artefacts published by CEN/TC 434 and the European Commission, used unmodified under the European Union Public Licence v1.2. The artefacts are available from the upstream repository.
Factur-X, ZUGFeRD, XRechnung, and Peppol are trade marks of FNFE-MPE, FeRD, KoSIT, and OpenPeppol AISBL respectively, and are used here only to identify the invoice formats this tool reads. PDFPipe is not affiliated with, endorsed by, or certified by any of them, nor by CEN or the European Commission.