Factur-X BASIC rules
284 rules, version 1.09, published by FNFE-MPE and FeRD (Published free of charge by FNFE-MPE and FeRD, source). Checked with Factur-X / ZUGFeRD BASIC .
- FX-SCH-A-000001 In order for the buyer to automatically identify a supplier, the Seller identifier (BT-29), the Seller legal registration identifier (BT-30) and/or the Seller VAT identifier (BT-31) shall be present.
- FX-SCH-A-000002 The Seller VAT identifier (BT-31), the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48) shall have a prefix in accordance with ISO code ISO 3166-1 alpha-2 by which the country of issue may be identified. Nevertheless, Greece may use the prefix ‘EL’.
- FX-SCH-A-000003 An Invoice shall have the Invoice total amount without VAT (BT-109).
- FX-SCH-A-000004 An Invoice shall have the Invoice total amount with VAT (BT-112).
- FX-SCH-A-000005 An Invoice shall have the Amount due for payment (BT-115).
- FX-SCH-A-000006 The allowed maximum number of decimals for the Invoice total amount without VAT (BT-109) is 2.
- FX-SCH-A-000007 The allowed maximum number of decimals for the Invoice total VAT amount (BT-110) is 2.
- FX-SCH-A-000008 The allowed maximum number of decimals for the Invoice total amount with VAT (BT-112) is 2.
- FX-SCH-A-000009 The allowed maximum number of decimals for the Amount due for payment (BT-115) is 2.
- FX-SCH-A-000010 An Invoice shall have a Specification identifier (BT-24).
- FX-SCH-A-000011 An Invoice shall have an Invoice number (BT-1).
- FX-SCH-A-000012 An Invoice shall have an Invoice issue date (BT-2).
- FX-SCH-A-000013 An Invoice shall have an Invoice type code (BT-3).
- FX-SCH-A-000014 An Invoice shall have an Invoice currency code (BT-5).
- FX-SCH-A-000015 An Invoice shall contain the Seller name (BT-27).
- FX-SCH-A-000016 An Invoice shall contain the Buyer name (BT-44).
- FX-SCH-A-000017 An Invoice shall contain the Seller postal address (BG-5).
- FX-SCH-A-000018 The Seller postal address (BG-5) shall contain a Seller country code (BT-40).
- FX-SCH-A-000019 Element 'ram:ID' must occur exactly 1 times.
- FX-SCH-A-000020 Element 'ram:TypeCode' must occur exactly 1 times.
- FX-SCH-A-000021 Attribute '@format' is required in this context.
- FX-SCH-A-000022 Value of '@format' is not allowed.
- FX-SCH-A-000023 Value of 'ram:TypeCode' is not allowed.
- FX-SCH-A-000024 Element 'ram:BusinessProcessSpecifiedDocumentContextParameter' may occur at maximum 1 times.
- FX-SCH-A-000025 Element 'ram:GuidelineSpecifiedDocumentContextParameter' must occur exactly 1 times.
- FX-SCH-A-000026 Value of 'ram:ID' is not allowed.
- FX-SCH-A-000027 Element 'ram:SellerTradeParty' must occur exactly 1 times.
- FX-SCH-A-000028 Element 'ram:BuyerTradeParty' must occur exactly 1 times.
- FX-SCH-A-000029 Element 'ram:IssuerAssignedID' must occur exactly 1 times.
- FX-SCH-A-000030 Element 'ram:Name' must occur exactly 1 times.
- FX-SCH-A-000031 Value of '@schemeID' is not allowed.
- FX-SCH-A-000032 Element 'ram:PostalTradeAddress' must occur exactly 1 times.
- FX-SCH-A-000033 Element variant 'ram:SpecifiedTaxRegistration[ram:ID/@schemeID="VA"]' may occur at maximum 1 times.
- FX-SCH-A-000034 Element variant 'ram:SpecifiedTaxRegistration[ram:ID/@schemeID="FC"]' may occur at maximum 1 times.
- FX-SCH-A-000035 Element 'ram:CountryID' must occur exactly 1 times.
- FX-SCH-A-000036 Value of 'ram:CountryID' is not allowed.
- FX-SCH-A-000037 Attribute '@schemeID' is required in this context.
- FX-SCH-A-000038 Element 'ram:InvoiceCurrencyCode' must occur exactly 1 times.
- FX-SCH-A-000039 Element 'ram:SpecifiedTradeSettlementHeaderMonetarySummation' must occur exactly 1 times.
- FX-SCH-A-000040 Value of 'ram:InvoiceCurrencyCode' is not allowed.
- FX-SCH-A-000041 Element 'ram:TaxBasisTotalAmount' must occur exactly 1 times.
- FX-SCH-A-000042 Element variant 'ram:TaxTotalAmount[@currencyID=../../ram:InvoiceCurrencyCode]' may occur at maximum 1 times.
- FX-SCH-A-000043 Element 'ram:GrandTotalAmount' must occur exactly 1 times.
- FX-SCH-A-000044 Element 'ram:DuePayableAmount' must occur exactly 1 times.
- FX-SCH-A-000045 Value of '@currencyID' is not allowed.
- FX-SCH-A-000047 Each VAT breakdown (BG-23) shall have a VAT category taxable amount (BT-116).
- FX-SCH-A-000048 Each VAT breakdown (BG-23) shall have a VAT category tax amount (BT-117).
- FX-SCH-A-000049 Each VAT breakdown (BG-23) shall be defined through a VAT category code (BT-118).
- FX-SCH-A-000050 Each VAT breakdown (BG-23) shall have a VAT category rate (BT-119), except if the Invoice is not subject to VAT.
- FX-SCH-A-000051 Value added tax point date (BT-7) and Value added tax point date code (BT-8) are mutually exclusive.
- FX-SCH-A-000052 VAT category tax amount (BT-117) = VAT category taxable amount (BT-116) x (VAT category rate (BT-119) / 100), rounded to two decimals.
- FX-SCH-A-000053 The allowed maximum number of decimals for the VAT category taxable amount (BT-116) is 2.
- FX-SCH-A-000054 The allowed maximum number of decimals for the VAT category tax amount (BT-117) is 2.
- FX-SCH-A-000055 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).
- FX-SCH-A-000056 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).
- FX-SCH-A-000057 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).
- FX-SCH-A-000058 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).
- FX-SCH-A-000059 If both Invoicing period start date (BT-73) and Invoicing period end date (BT-74) are given then the Invoicing period end date (BT-74) shall be later or equal to the Invoicing period start date (BT-73).
- FX-SCH-A-000060 If Invoicing period (BG-14) is used, the Invoicing period start date (BT-73) or the Invoicing period end date (BT-74) shall be filled, or both.
- FX-SCH-A-000061 Each Document level allowance (BG-20) shall have a Document level allowance amount (BT-92).
- FX-SCH-A-000062 Each Document level allowance (BG-20) shall have a Document level allowance VAT category code (BT-95).
- FX-SCH-A-000063 Each Document level allowance (BG-20) shall have a Document level allowance reason (BT-97) or a Document level allowance reason code (BT-98).
- FX-SCH-A-000064 Document level allowance reason code (BT-98) and Document level allowance reason (BT-97) shall indicate the same type of allowance.
- FX-SCH-A-000065 Each Document level allowance (BG-20) shall contain a Document level allowance reason (BT-97) or a Document level allowance reason code (BT-98), or both.
- FX-SCH-A-000066 The allowed maximum number of decimals for the Document level allowance amount (BT-92) is 2.
- FX-SCH-A-000067 The allowed maximum number of decimals for the Document level allowance base amount (BT-93) is 2.
- FX-SCH-A-000068 Each Document level charge (BG-21) shall have a Document level charge amount (BT-99).
- FX-SCH-A-000069 Each Document level charge (BG-21) shall have a Document level charge VAT category code (BT-102).
- FX-SCH-A-000070 Each Document level charge (BG-21) shall have a Document level charge reason (BT-104) or a Document level charge reason code (BT-105).
- FX-SCH-A-000071 Document level charge reason code (BT-105) and Document level charge reason (BT-104) shall indicate the same type of charge.
- FX-SCH-A-000072 Each Document level charge (BG-21) shall contain a Document level charge reason (BT-104) or a Document level charge reason code (BT-105), or both.
- FX-SCH-A-000073 The allowed maximum number of decimals for the Document level charge amount (BT-99) is 2.
- FX-SCH-A-000074 The allowed maximum number of decimals for the Document level charge base amount (BT-100) is 2.
- FX-SCH-A-000075 The Payee name (BT-59) shall be provided in the Invoice, if the Payee (BG-10) is different from the Seller (BG-4).
- FX-SCH-A-000076 The Seller tax representative name (BT-62) shall be provided in the Invoice, if the Seller (BG-4) has a Seller tax representative party (BG-11).
- FX-SCH-A-000077 The Seller tax representative postal address (BG-12) shall be provided in the Invoice, if the Seller (BG-4) has a Seller tax representative party (BG-11).
- FX-SCH-A-000078 The Seller tax representative postal address (BG-12) shall contain a Tax representative country code (BT-69), if the Seller (BG-4) has a Seller tax representative party (BG-11).
- FX-SCH-A-000079 Each Seller tax representative party (BG-11) shall have a Seller tax representative VAT identifier (BT-63).
- FX-SCH-A-000081 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).
- FX-SCH-A-000082 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).
- FX-SCH-A-000083 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).
- FX-SCH-A-000084 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).
- FX-SCH-A-000085 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).
- FX-SCH-A-000086 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).
- FX-SCH-A-000087 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).
- FX-SCH-A-000088 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).
- FX-SCH-A-000089 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).
- FX-SCH-A-000090 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.
- FX-SCH-A-000091 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).
- FX-SCH-A-000092 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.
- FX-SCH-A-000093 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).
- FX-SCH-A-000094 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).
- FX-SCH-A-000095 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).
- FX-SCH-A-000096 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.
- FX-SCH-A-000097 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).
- FX-SCH-A-000098 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).
- FX-SCH-A-000099 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).
- FX-SCH-A-000100 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).
- FX-SCH-A-000101 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).
- FX-SCH-A-000102 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).
- FX-SCH-A-000103 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).
- FX-SCH-A-000104 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).
- FX-SCH-A-000105 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).
- FX-SCH-A-000106 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).
- FX-SCH-A-000107 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).
- FX-SCH-A-000108 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.
- FX-SCH-A-000109 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).
- FX-SCH-A-000110 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.
- FX-SCH-A-000111 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).
- FX-SCH-A-000112 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).
- FX-SCH-A-000113 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).
- FX-SCH-A-000114 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.
- FX-SCH-A-000115 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).
- FX-SCH-A-000116 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).
- FX-SCH-A-000117 An Invoice shall have the Sum of Invoice line net amount (BT-106).
- FX-SCH-A-000118 Sum of allowances on document level (BT-107) = Σ Document level allowance amount (BT-92).
- FX-SCH-A-000119 Sum of charges on document level (BT-108) = Σ Document level charge amount (BT-99).
- FX-SCH-A-000120 Invoice total amount without VAT (BT-109) = Σ Invoice line net amount (BT-131) - Sum of allowances on document level (BT-107) + Sum of charges on document level (BT-108).
- FX-SCH-A-000121 Invoice total amount with VAT (BT-112) = Invoice total amount without VAT (BT-109) + Invoice total VAT amount (BT-110).
- FX-SCH-A-000122 Amount due for payment (BT-115) = Invoice total amount with VAT (BT-112) -Paid amount (BT-113) +Rounding amount (BT-114).
- FX-SCH-A-000123 The allowed maximum number of decimals for the Sum of Invoice line net amount (BT-106) is 2.
- FX-SCH-A-000125 The allowed maximum number of decimals for the Sum of charges on document level (BT-108) is 2.
- FX-SCH-A-000126 The allowed maximum number of decimals for the Invoice total VAT amount in accounting currency (BT-111) is 2.
- FX-SCH-A-000127 The allowed maximum number of decimals for the Paid amount (BT-113) is 2.
- FX-SCH-A-000128 The allowed maximum number of decimals for the Rounding amount (BT-114) is 2.
- FX-SCH-A-000129 If the VAT accounting currency code (BT-6) is present, then the Invoice total VAT amount in accounting currency (BT-111) shall be provided.
- FX-SCH-A-000130 Invoice total VAT amount (BT-110) = Σ VAT category tax amount (BT-117).
- FX-SCH-A-000131 A Payment instruction (BG-16) shall specify the Payment means type code (BT-81).
- FX-SCH-A-000132 Either the IBAN or a Proprietary ID (BT-84) shall be used.
- FX-SCH-A-000133 A Payment account identifier (BT-84) shall be present if Credit transfer (BG-16) information is provided in the Invoice.
- FX-SCH-A-000134 If the Payment means type code (BT-81) means SEPA credit transfer, Local credit transfer or Non-SEPA international credit transfer, the Payment account identifier (BT-84) shall be present.
- FX-SCH-A-000135 An Invoice shall at least have one VAT breakdown group (BG-23).
- FX-SCH-A-000136 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).
- FX-SCH-A-000137 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).
- FX-SCH-A-000139 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).
- FX-SCH-A-000140 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).
- FX-SCH-A-000141 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).
- FX-SCH-A-000142 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).
- FX-SCH-A-000143 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).
- FX-SCH-A-000144 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.
- FX-SCH-A-000145 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.
- FX-SCH-A-000146 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).
- FX-SCH-A-000147 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).
- FX-SCH-A-000148 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).
- FX-SCH-A-000149 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).
- FX-SCH-A-000150 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).
- FX-SCH-A-000151 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).
- FX-SCH-A-000152 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).
- FX-SCH-A-000153 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".
- FX-SCH-A-000154 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".
- FX-SCH-A-000156 An Invoice shall contain the Buyer postal address (BG-8).
- FX-SCH-A-000157 The Buyer postal address shall contain a Buyer country code (BT-55).
- FX-SCH-A-000158 The Seller electronic address (BT-34) shall have a Scheme identifier.
- FX-SCH-A-000159 The Buyer electronic address (BT-49) shall have a Scheme identifier.
- FX-SCH-A-000160 Element 'ram:Content' must occur exactly 1 times.
- FX-SCH-A-000161 Element 'ram:SubjectCode' may occur at maximum 1 times.
- FX-SCH-A-000162 Value of 'ram:SubjectCode' is not allowed.
- FX-SCH-A-000163 Element 'ram:ID' may occur at maximum 1 times.
- FX-SCH-A-000164 Element 'ram:GlobalID' may occur at maximum 1 times.
- FX-SCH-A-000165 Element 'ram:URIUniversalCommunication' may occur at maximum 1 times.
- FX-SCH-A-000166 Element 'ram:SpecifiedTaxRegistration' may occur at maximum 1 times.
- FX-SCH-A-000167 Element 'ram:CountrySubDivisionName' may occur at maximum 1 times.
- FX-SCH-A-000168 Element 'ram:URIID' must occur exactly 1 times.
- FX-SCH-A-000169 Element 'ram:SpecifiedTaxRegistration' must occur exactly 1 times.
- FX-SCH-A-000170 Each Deliver to address (BG-15) shall contain a Deliver to country code (BT-80).
- FX-SCH-A-000171 Element 'ram:OccurrenceDateTime' must occur exactly 1 times.
- FX-SCH-A-000172 Element 'ram:PaymentReference' may occur at maximum 1 times.
- FX-SCH-A-000173 Element 'ram:ApplicableTradeTax' must occur at least 1 times.
- FX-SCH-A-000174 Element 'ram:SpecifiedTradePaymentTerms' may occur at maximum 1 times.
- FX-SCH-A-000175 Element 'ram:ReceivableSpecifiedTradeAccountingAccount' may occur at maximum 1 times.
- FX-SCH-A-000176 Element 'ram:CalculatedAmount' must occur exactly 1 times.
- FX-SCH-A-000177 Element 'ram:BasisAmount' must occur exactly 1 times.
- FX-SCH-A-000178 Element 'ram:CategoryCode' must occur exactly 1 times.
- FX-SCH-A-000179 Value of 'ram:CategoryCode' is not allowed.
- FX-SCH-A-000180 Value of 'ram:DueDateTypeCode' is not allowed.
- FX-SCH-A-000181 Value of 'ram:ExemptionReasonCode' is not allowed.
- FX-SCH-A-000182 Each Preceding Invoice reference (BG-3) shall contain a Preceding Invoice reference (BT-25).
- FX-SCH-A-000183 Element 'ram:ChargeIndicator' must occur exactly 1 times.
- FX-SCH-A-000184 Element 'ram:ActualAmount' must occur exactly 1 times.
- FX-SCH-A-000185 Element 'ram:CategoryTradeTax' must occur exactly 1 times.
- FX-SCH-A-000186 Value of 'ram:ReasonCode' is not allowed.
- FX-SCH-A-000187 Element 'ram:Description' may occur at maximum 1 times.
- FX-SCH-A-000188 Element 'ram:DirectDebitMandateID' may occur at maximum 1 times.
- FX-SCH-A-000189 Element 'ram:LineTotalAmount' must occur exactly 1 times.
- FX-SCH-A-000190 Element 'ram:ChargeTotalAmount' may occur at maximum 1 times.
- FX-SCH-A-000191 Element 'ram:AllowanceTotalAmount' may occur at maximum 1 times.
- FX-SCH-A-000192 Element variant 'ram:TaxTotalAmount[@currencyID=../../ram:TaxCurrencyCode]' may occur at maximum 1 times.
- FX-SCH-A-000193 Element 'ram:TotalPrepaidAmount' may occur at maximum 1 times.
- FX-SCH-A-000194 Element 'ram:PayeePartyCreditorFinancialAccount' may occur at maximum 1 times.
- FX-SCH-A-000195 Element 'ram:IBANID' must occur exactly 1 times.
- FX-SCH-A-000196 Value of 'ram:TaxCurrencyCode' is not allowed.
- FX-SCH-A-000197 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".
- FX-SCH-A-000198 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).
- FX-SCH-A-000199 Each Item attribute (BG-32) shall contain an Item attribute name (BT-160) and an Item attribute value (BT-161).
- FX-SCH-A-000200 Each Invoice line (BG-25) shall have an Invoice line identifier (BT-126).
- FX-SCH-A-000201 Each Invoice line (BG-25) shall have an Invoiced quantity (BT-129).
- FX-SCH-A-000202 An Invoice line (BG-25) shall have an Invoiced quantity unit of measure code (BT-130).
- FX-SCH-A-000203 Each Invoice line (BG-25) shall have an Invoice line net amount (BT-131).
- FX-SCH-A-000204 Each Invoice line (BG-25) shall contain the Item name (BT-153).
- FX-SCH-A-000205 Each Invoice line (BG-25) shall contain the Item net price (BT-146).
- FX-SCH-A-000206 The Item net price (BT-146) shall NOT be negative.
- FX-SCH-A-000207 The Item gross price (BT-148) shall NOT be negative.
- FX-SCH-A-000208 The Item standard identifier (BT-157) shall have a Scheme identifier.
- FX-SCH-A-000209 The Item classification identifier (BT-158) shall have a Scheme identifier.
- FX-SCH-A-000210 Each Invoice line (BG-25) shall be categorized with an Invoiced item VAT category code (BT-151).
- FX-SCH-A-000211 The allowed maximum number of decimals for the Invoice line net amount (BT-131) is 2.
- FX-SCH-A-000212 If both Invoice line period start date (BT-134) and Invoice line period end date (BT-135) are given then the Invoice line period end date (BT-135) shall be later or equal to the Invoice line period start date (BT-134).
- FX-SCH-A-000213 If Invoice line period (BG-26) is used, the Invoice line period start date (BT-134) or the Invoice line period end date (BT-135) shall be filled, or both.
- FX-SCH-A-000214 Each Invoice line allowance (BG-27) shall have an Invoice line allowance reason (BT-139) or an Invoice line allowance reason code (BT-140).
- FX-SCH-A-000215 Each Invoice line allowance (BG-27) shall have an Invoice line allowance amount (BT-136).
- FX-SCH-A-000216 Invoice line allowance reason code (BT-140) and Invoice line allowance reason (BT-139) shall indicate the same type of allowance reason.
- FX-SCH-A-000217 Each Invoice line allowance (BG-27) shall contain an Invoice line allowance reason (BT-139) or an Invoice line allowance reason code (BT-140), or both.
- FX-SCH-A-000218 The allowed maximum number of decimals for the Invoice line allowance amount (BT-136) is 2.
- FX-SCH-A-000219 The allowed maximum number of decimals for the Invoice line allowance base amount (BT-137) is 2.
- FX-SCH-A-000220 Each Invoice line charge (BG-28) shall have an Invoice line charge amount (BT-141).
- FX-SCH-A-000221 Each Invoice line charge (BG-28) shall have an Invoice line charge reason (BT-144) or an Invoice line charge reason code (BT-145).
- FX-SCH-A-000222 Invoice line charge reason code (BT-145) and Invoice line charge reason (BT-144) shall indicate the same type of charge reason.
- FX-SCH-A-000223 Each Invoice line charge (BG-28) shall contain an Invoice line charge reason (BT-144) or an Invoice line charge reason code (BT-145), or both.
- FX-SCH-A-000224 The allowed maximum number of decimals for the Invoice line charge amount (BT-141) is 2.
- FX-SCH-A-000225 The allowed maximum number of decimals for the Invoice line charge base amount (BT-142) is 2.
- FX-SCH-A-000226 Sum of Invoice line net amount (BT-106) = Σ Invoice line net amount (BT-131).
- FX-SCH-A-000227 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".
- FX-SCH-A-000228 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".
- FX-SCH-A-000229 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".
- FX-SCH-A-000230 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".
- FX-SCH-A-000231 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).
- FX-SCH-A-000232 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).
- FX-SCH-A-000233 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".
- FX-SCH-A-000234 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".
- FX-SCH-A-000235 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).
- FX-SCH-A-000236 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).
- FX-SCH-A-000237 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).
- FX-SCH-A-000238 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).
- FX-SCH-A-000239 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).
- FX-SCH-A-000240 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).
- FX-SCH-A-000241 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).
- FX-SCH-A-000242 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).
- FX-SCH-A-000243 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).
- FX-SCH-A-000244 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).
- FX-SCH-A-000245 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).
- FX-SCH-A-000246 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.
- FX-SCH-A-000247 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-46).
- FX-SCH-A-000248 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).
- FX-SCH-A-000249 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).
- FX-SCH-A-000250 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.
- FX-SCH-A-000251 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).
- FX-SCH-A-000252 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).
- FX-SCH-A-000253 An Invoice shall have at least one Invoice line (BG-25).
- FX-SCH-A-000254 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".
- FX-SCH-A-000255 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".
- FX-SCH-A-000256 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".
- FX-SCH-A-000257 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".
- FX-SCH-A-000258 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".
- FX-SCH-A-000259 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".
- FX-SCH-A-000260 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".
- FX-SCH-A-000261 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".
- FX-SCH-A-000262 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".
- FX-SCH-A-000263 An Invoice where the VAT category code (BT-151, BT-95 or BT-102) is “Split payment” shall be a domestic Italian invoice.
- FX-SCH-A-000264 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”.
- FX-SCH-A-000265 Element 'ram:IncludedSupplyChainTradeLineItem' must occur at least 1 times.
- FX-SCH-A-000266 Element 'ram:AssociatedDocumentLineDocument' must occur exactly 1 times.
- FX-SCH-A-000267 Element 'ram:SpecifiedTradeProduct' must occur exactly 1 times.
- FX-SCH-A-000268 Element 'ram:SpecifiedLineTradeAgreement' must occur exactly 1 times.
- FX-SCH-A-000269 Element 'ram:SpecifiedLineTradeDelivery' must occur exactly 1 times.
- FX-SCH-A-000270 Element 'ram:LineID' must occur exactly 1 times.
- FX-SCH-A-000271 Element 'ram:IncludedNote' may occur at maximum 1 times.
- FX-SCH-A-000272 Element 'ram:NetPriceProductTradePrice' must occur exactly 1 times.
- FX-SCH-A-000273 Element 'ram:ChargeAmount' must occur exactly 1 times.
- FX-SCH-A-000274 Element variant 'ram:AppliedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator="false"]' may occur at maximum 1 times.
- FX-SCH-A-000275 Value of '@unitCode' is not allowed.
- FX-SCH-A-000276 Element 'ram:BilledQuantity' must occur exactly 1 times.
- FX-SCH-A-000278 Element 'ram:ApplicableTradeTax' must occur exactly 1 times.
- FX-SCH-A-000279 Element 'ram:SpecifiedTradeSettlementLineMonetarySummation' must occur exactly 1 times.
- FX-SCH-A-000348 Each Specified Trade Allowance Charge (BG-20)(BG-21) shall contain a Charge Indicator.
- FX-SCH-A-000349 Only one BT-86 element is allowed on an invoice.
- FX-SCH-A-000350 Only one BT-41 element is allowed on an invoice.
- FX-SCH-A-000351 Only one BT-56 element is allowed on an invoice.
- FX-SCH-A-000354 warning An invoice that is not a down payment invoice (code 386) must contain either BT-72 "Actual delivery date", BG-14 "Invoicing period" or BG-26 "Invoice line period" in each invoice item to indicate the delivery/service date. If BT-72 is not used, at least the country of delivery (BT-80) must be specified for technical reasons.
- FX-SCH-A-000372 warning Document MUST not contain empty elements. (still status warning)
- FX-SCH-A-000374 The allowed maximum number of decimals for the Sum of allowances on document level (BT-107) is 2.
- FX-SCH-A-000375 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).
- FX-SCH-A-000376 Value of 'ram:ReasonCode[not (@listID)]' is not allowed.
- FX-SCH-A-000399 warning With Exemption reason EN16931_2026 - In a VAT breakdown (BG-23) where VAT category code (BT-118) is equal to “Z” ("Zero Rated"), Absolute Value of (VAT category taxable amount (BT-116) - ∑ Invoice line net amounts (BT-131) + Σ Document level allowance amounts (BT-92) - Σ Document level charge amounts (BT-99) - Σ Logistics Service fee amounts (BT-X-272)) <= 0,01 * ((Number of line net amounts (BT-131) + Number of Document level allowance amounts (BT-92) + Number of Document level charge amounts (BT-99) + Number of Logistics Service fee amounts (BT-X-272)), where the VAT category code (BT-151, BT-95, BT-102, BT-X-273) is "Zero Rated" (Z).
- FX-SCH-A-000414 If the "Subtype of invoice line item" (EXT-FR-FE-163 / BT-X-8) has the value "GROUP" and if the "Invoice line net amount" (BT-131) is specified, all lower levels which has "Subtype of invoice line item" (EXT-FR-FE-163) equal to "GROUP" MUST contain a "Invoice line net amount" (BT-131) value.