BR-IC-10
This id stands for 2 different rules, one per rule set below: Factur-X numbers its rules in each profile separately.
What the rule checks
As the rule set's publisher wrote it. The rule runs on every element the context matches, and fails where the test is false; the validator reports the line of that element.
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).
/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'K'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']exists(cbc:TaxExemptionReason) or (exists(cbc:TaxExemptionReasonCode) )Checked with EN 16931 Invoice (UBL), EN 16931 Credit Note (UBL), Croatia eRačun Invoice (UBL), Croatia eRačun Credit Note (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).
//rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode[.= 'K'][upper-case(../ram:TypeCode) = 'VAT'](../ram:ExemptionReason) or (../ram:ExemptionReasonCode)Checked with EN 16931 Invoice (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).
//rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode[.= 'K'](../ram:ExemptionReason) or (../ram:ExemptionReasonCode)Checked with France Factur-X BASIC WL, Factur-X / ZUGFeRD BASIC WL