Factur-X MINIMUM rules
99 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 MINIMUM .
- 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-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-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-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-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-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-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-000192 Element variant 'ram:TaxTotalAmount[@currencyID=../../ram:TaxCurrencyCode]' may occur at maximum 1 times.
- 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-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-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-000310 In a VAT breakdown (BG-23) where VAT category code (BT-118) is equal to “G” ("Export outside the EU"), 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 charges 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 " Export outside the EU " (G).
- FX-SCH-A-000348 Each Specified Trade Allowance Charge (BG-20)(BG-21) shall contain a Charge Indicator.
- 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-000388 warning Without Exemption reason EN16931_2017 - In a VAT breakdown (BG-23) where VAT category code (BT-118) is equal to “G” ("Export outside the EU"), 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 "Export outside the EU" (G), but only for lines where the "Subtype of invoice item" (BT-X-8) has the value "DETAIL" or is not specified.
- FX-SCH-A-000389 warning With Exemption reason EN16931_2026 - In a VAT breakdown (BG-23) where VAT category code (BT-118) is equal to “G” ("Export outside the EU"), 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 "Export outside the EU" (G), and where applicable the VAT exemption reason and specification code (BT-195, BT-174 and BT-176 and BT-X-592) and the Exemption reason text (BT-194, BT-173 and BT-175 and BT-X-591) are identical with the VAT category VAT exemption reason and specification code (BT-121) and VAT exemption reason text (BT-120), but only for lines where the "Subtype of invoice item" (BT-X-8) has the value "DETAIL" or is not specified.
- FX-SCH-A-000390 In a VAT breakdown (BG-23) where VAT category code (BT-118) is equal to “G” ("Export outside the EU"), 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 "Export outside the EU" (G), but only for lines where the "Subtype of invoice item" (BT-X-8) has the value "DETAIL" or is not specified or the same rule but also taking into account the exemption reasons in Text (BT-120) and Code (BT-121) in BG-23 and the exemption reasons on each line (BT-X-96 / BT-X-97), on Document level Allowances (BT-173 / BT-174) and on Document Level Charges (BT-175 / BT-176) and on Service logistic charges (BT-X-591 / BT-X-592). One of the two rules must be followed, bearing in mind that ultimately only the second one will have to be followed.
- FX-SCH-A-000391 In a VAT breakdown (BG-23) where VAT category code (BT-118) is equal to “K” ("Intra-community supply"), 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 "Intra-community supply" (K), but only for lines where the "Subtype of invoice item" (BT-X-8) has the value "DETAIL" or is not specified or the same rule but also taking into account the exemption reasons in Text (BT-120) and Code (BT-121) in BG-23 and the exemption reasons on each line (BT-X-96 / BT-X-97), on Document level Allowances (BT-173 / BT-174) and on Document Level Charges (BT-175 / BT-176) and on Service logistic charges (BT-X-591 / BT-X-592). One of the two rules must be followed, bearing in mind that ultimately only the second one will have to be followed.
- FX-SCH-A-000392 warning Without Exemption reason EN16931_2017 - In a VAT breakdown (BG-23) where VAT category code (BT-118) is equal to “K” ("Intra-community supply"), 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 "Intra-community supply" (K), but only for lines where the "Subtype of invoice item" (BT-X-8) has the value "DETAIL" or is not specified.
- FX-SCH-A-000393 warning With Exemption reason EN16931_2026 - In a VAT breakdown (BG-23) where VAT category code (BT-118) is equal to “K” ("Intra-community supply"), 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 "Intra-community supply" (K), and where applicable the VAT exemption reason and specification code (BT-195, BT-174 and BT-176 and BT-X-592) and the Exemption reason text (BT-194, BT-173 and BT-175 and BT-X-591) are identical with the VAT category VAT exemption reason and specification code (BT-121) and VAT exemption reason text (BT-120), but only for lines where the "Subtype of invoice item" (BT-X-8) has the value "DETAIL" or is not specified.
- FX-SCH-A-000394 In a VAT breakdown (BG-23) where VAT category code (BT-118) is equal to “O” ("Not subject to VAT"), 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 "Not subject to VAT" (O), but only for lines where the "Subtype of invoice item" (BT-X-8) has the value "DETAIL" or is not specified or the same rule but also taking into account the exemption reasons in Text (BT-120) and Code (BT-121) in BG-23 and the exemption reasons on each line (BT-X-96 / BT-X-97), on Document level Allowances (BT-173 / BT-174) and on Document Level Charges (BT-175 / BT-176) and on Service logistic charges (BT-X-591 / BT-X-592). One of the two rules must be followed, bearing in mind that ultimately only the second one will have to be followed.
- FX-SCH-A-000395 warning Without Exemption reason EN16931_2017 - In a VAT breakdown (BG-23) where VAT category code (BT-118) is equal to “O” ("Not subject to VAT"), 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 "Not subject to VAT" (O), but only for lines where the "Subtype of invoice item" (BT-X-8) has the value "DETAIL" or is not specified.
- FX-SCH-A-000396 warning With Exemption reason EN16931_2026 - In a VAT breakdown (BG-23) where VAT category code (BT-118) is equal to “O” ("Not subject to VAT"), 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 "Not subject to VAT" (O) and where applicable the VAT exemption reason and specification code (BT-195, BT-174 and BT-176 and BT-X-592) and the Exemption reason text (BT-194, BT-173 and BT-175 and BT-X-591) are identical with the VAT category VAT exemption reason and specification code (BT-121) and VAT exemption reason text (BT-120), but only for lines where the "Subtype of invoice item" (BT-X-8) has the value "DETAIL" or is not specified.
- FX-SCH-A-000397 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), but only for lines where the "Subtype of invoice item" (BT-X-8) has the value "DETAIL" or is not specified.
- FX-SCH-A-000398 warning Without Exemption reason EN16931_2017 - 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), but only for lines where the "Subtype of invoice item" (BT-X-8) has the value "DETAIL" or is not specified.
- 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).