PINT A-NZ self-billing rules (Australia and New Zealand)
74 rules, version 1.1.3, published by OpenPeppol (Published for implementers, source). Checked with PINT A-NZ Self-Billing Invoice, PINT A-NZ Self-Billing Credit Note .
- aligned-ibr-001-aunz An invoice must contain the Seller's ABN (ibt-030) if Seller country (ibt-040) is Australia
- aligned-ibr-002-aunz An invoice must contain the Seller's NZBN (ibt-030) if Seller country (ibt-040) is New Zealand
- aligned-ibr-004-aunz An invoice must contain the Buyer's ABN (ibt-047) if Buyer country (ibt-055) is Australia
- aligned-ibr-005-aunz An invoice must contain the Buyer's NZBN (ibt-047) if Buyer country (ibt-055) is New Zealand
- aligned-ibrp-001-aunz-sb Specification identifier (ibt-024) MUST start with the value 'urn:peppol:pint:selfbilling-1@aunz-1'.
- aligned-ibrp-002-aunz-sb Business process (ibt-023) MUST be in the format 'urn:peppol:bis:selfbilling'.
- aligned-ibrp-003 A buyer reference (ibt-010) or purchase order reference (ibt-013) MUST be provided.
- aligned-ibrp-004 Item net price (ibt-146) MUST equal (Gross price (ibt-148) - Price discount (ibt-147)) when gross price is provided.
- aligned-ibrp-005 Amounts MUST be decimal up to two fraction digits.
- aligned-ibrp-006 Tax point date (ibt-007) and tax point date code (ibt-008) are mutually exclusive.
- aligned-ibrp-008 Invoice terms (ibg-033) MUST occur maximum once.
- aligned-ibrp-016 A Payment account identifier (ibt-084) MUST be present if Credit transfer (ibg-17) information is provided in the invoice.
- aligned-ibrp-018 If the Payment means type code (ibt-081) means SEPA credit transfer, Local credit transfer or Non-SEPA international credit transfer, the Payment account identifier (ibt-084) MUST be present.
- aligned-ibrp-021 Only one tax total (ibg-38) with tax subtotals (ibg-23) MUST be provided.
- aligned-ibrp-022 Only one tax total without tax subtotals (ibg-37) MUST be provided when tax currency code (ibt-006) is provided.
- aligned-ibrp-032-aunz Each Document level allowance (ibg-20) MUST have a Document level allowance tax category code (ibt-095).
- aligned-ibrp-037-aunz Each Document level charge (ibg-21) MUST have a Document level charge tax category code (ibt-102).
- aligned-ibrp-045 Each tax breakdown (ibg-23) MUST have a tax category taxable amount (ibt-116).
- aligned-ibrp-046 Each tax breakdown (ibg-23) MUST have a tax category tax amount (ibt-117).
- aligned-ibrp-047-aunz Each tax breakdown (ibg-23) MUST be defined through a tax category code (ibt-118).
- aligned-ibrp-048-aunz Each tax breakdown (ibg-23) MUST have a tax category rate (ibt-119), except if the Invoice is not subject to tax.
- aligned-ibrp-050-aunz Each Invoice line (ibg-25) MUST be categorized with an Invoiced item tax category code (ibt-151).
- aligned-ibrp-051-aunz Tax category tax amount (ibt-117) = tax category taxable amount (ibt-116) x (tax category rate (ibt-119) / 100), rounded to two decimals.
- aligned-ibrp-053 Invoice line net amount (ibt-131) MUST equal (Invoiced quantity (ibt-129) * (Item net price (ibt-146)/item price base quantity (ibt-149)) + Sum of invoice line charge amount (ibt-141) - sum of invoice line allowance amount (ibt-136).
- aligned-ibrp-054 Allowance amount (ibt-092, ibt-136) must equal base amount (ibt-093, ibt-137) * percentage (ibt-194, ibt-138) /100 if base amount and percentage exists.
- aligned-ibrp-055 Charge amount (ibt-099, ibt-141) must equal base amount (ibt-100, ibt-142) * percentage (ibt-101, ibt-143) /100 if base amount and percentage exists.
- aligned-ibrp-057 Either both or neither Allowance base amount (ibt-093) and percentage (ibt-094) MUST be provided.
- aligned-ibrp-058 Either both or neither Charge base amount (ibt-100) and percentage (ibt-101) MUST be provided.
- aligned-ibrp-059 Invoice lines (ibg-25) MUST have one and only one classified tax category (ibt-151).
- aligned-ibrp-060 Line Document reference can only be used for Invoice line object (ibg-36)
- aligned-ibrp-061 In case the Amount due for payment (ibt-115) is positive, either the Payment due date (ibt-009) or the Payment terms (ibt-020) shall be present.
- aligned-ibrp-065 Payment reference (ibt-083) MUST occur maximum once.
- aligned-ibrp-cl-01-aunz Invoice tax categories (ibt-095) (ibt-102) (ibt-118) (ibt-192) (ibt-151) MUST be coded using UNCL5305 code list.
- aligned-ibrp-cl-02 Tax point date code (ibt-008) MUST be coded using a restriction of UNTDID 2005.
- aligned-ibrp-cl-04 Mime code (ibt-125-1) MUST be according to subset of IANA code list.
- aligned-ibrp-e-01-aunz An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-095 or ibt-102) is "Exempt from tax" MUST contain exactly one tax breakdown (ibg-23) with the tax category code (ibt-118) equal to "Exempt from tax".
- aligned-ibrp-e-05-aunz In an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) is "Exempt from tax", the Invoiced item tax rate (ibt-152) MUST be 0 (zero).
- aligned-ibrp-e-06-aunz In a Document level allowance (ibg-20) where the Document level allowance tax category code (ibt-095) is "Exempt from tax", the Document level allowance tax rate (ibt-096) MUST be 0 (zero).
- aligned-ibrp-e-07-aunz In a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Exempt from tax", the Document level charge tax rate (ibt-103) MUST be 0 (zero).
- aligned-ibrp-e-08-aunz In a tax breakdown (ibg-23) where the tax category code (ibt-118) is "Exempt from tax" the tax category taxable amount (ibt-116) MUST equal the sum of Invoice line net amounts (ibt-131) minus the sum of Document level allowance amounts (ibt-092) plus the sum of Document level charge amounts (ibt-099) where the tax category codes (ibt-151, ibt-095, ibt-102) are "Exempt from tax".
- aligned-ibrp-e-09-aunz The tax category tax amount (ibt-117) In a tax breakdown (ibg-23) where the tax category code (ibt-118) equals "Exempt from tax" MUST equal 0 (zero).
- aligned-ibrp-g-01-aunz An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-095 or ibt-102) is "Export" MUST contain in the tax breakdown (ibg-23) exactly one tax category code (ibt-118) equal with "Export".
- aligned-ibrp-g-05-aunz In an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) is "Export" the Invoiced item tax rate (ibt-152) MUST be 0 (zero).
- aligned-ibrp-g-06-aunz In a Document level allowance (ibg-20) where the Document level allowance tax category code (ibt-095) is "Export" the Document level allowance tax rate (ibt-096) MUST be 0 (zero).
- aligned-ibrp-g-07-aunz In a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Export" the Document level charge tax rate (ibt-103) MUST be 0 (zero).
- aligned-ibrp-g-08-aunz In a tax breakdown (ibg-23) where the tax category code (ibt-118) is "Export" the tax category taxable amount (ibt-116) MUST equal the sum of Invoice line net amounts (ibt-131) minus the sum of Document level allowance amounts (ibt-092) plus the sum of Document level charge amounts (ibt-099) where the tax category codes (ibt-151, ibt-095, ibt-102) are "Export".
- aligned-ibrp-g-09-aunz The tax category tax amount (ibt-117) in a tax breakdown (ibg-23) where the tax category code (ibt-118) is "Export" MUST be 0 (zero).
- aligned-ibrp-o-01-aunz An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-095 or ibt-102) is "Not subject to tax" MUST contain exactly one tax breakdown group (ibg-23) with the tax category code (ibt-118) equal to "Not subject to tax".
- aligned-ibrp-o-05-aunz An Invoice line (ibg-25) where the tax category code (ibt-151) is "Not subject to tax" MUST not contain an Invoiced item tax rate (ibt-152).
- aligned-ibrp-o-06-aunz A Document level allowance (ibg-20) where tax category code (ibt-095) is "Not subject to tax" MUST not contain a Document level allowance tax rate (ibt-096).
- aligned-ibrp-o-07-aunz A Document level charge (ibg-21) where the tax category code (ibt-102) is "Not subject to tax" MUST not contain a Document level charge tax rate (ibt-103).
- aligned-ibrp-o-08-aunz In a tax breakdown (ibg-23) where the tax category code (ibt-118) is " Not subject to tax" the tax category taxable amount (ibt-116) MUST equal the sum of Invoice line net amounts (ibt-131) minus the sum of Document level allowance amounts (ibt-092) plus the sum of Document level charge amounts (ibt-099) where the tax category codes (ibt-151, ibt-095, ibt-102) are "Not subject to tax".
- aligned-ibrp-o-09-aunz The tax category tax amount (ibt-117) in a tax breakdown (ibg-23) where the tax category code (ibt-118) is "Not subject to tax" MUST be 0 (zero).
- aligned-ibrp-o-11-aunz An Invoice that contains a tax breakdown group (ibg-23) with a tax category code (ibt-118) "Not subject to tax" MUST not contain other tax breakdown groups (ibg-23).
- aligned-ibrp-o-12-aunz An Invoice that contains a tax breakdown group (ibg-23) with a tax category code (ibt-118) "Not subject to tax" MUST not contain an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) is not "Not subject to tax".
- aligned-ibrp-o-13-aunz An Invoice that contains a tax breakdown group (ibg-23) with a tax category code (ibt-118) "Not subject to tax" MUST not contain Document level allowances (ibg-20) where Document level allowance tax category code (ibt-095) is not "Not subject to tax".
- aligned-ibrp-o-14-aunz An Invoice that contains a tax breakdown group (ibg-23) with a tax category code (ibt-118) "Not subject to tax" MUST not contain Document level charges (ibg-21) where Document level charge tax category code (ibt-102) is not "Not subject to tax".
- aligned-ibrp-s-01-aunz An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-095 or ibt-102) is "Standard rated" MUST contain in the tax breakdown (ibg-23) at least one tax category code (ibt-118) equal with "Standard rated".
- aligned-ibrp-s-05-aunz In an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) is "Standard rated" the Invoiced item tax rate (ibt-152) MUST be greater than zero.
- aligned-ibrp-s-06-aunz In a Document level allowance (ibg-20) where the Document level allowance tax category code (ibt-095) is "Standard rated" the Document level allowance tax rate (ibt-096) MUST be greater than zero.
- aligned-ibrp-s-07-aunz In a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Standard rated" the Document level charge tax rate (ibt-103) MUST be greater than zero.
- aligned-ibrp-s-08-aunz For each different value of tax category rate (ibt-119) where the tax category code (ibt-118) is "Standard rated", the tax category taxable amount (ibt-116) in a tax breakdown (ibg-23) MUST equal the sum of Invoice line net amounts (ibt-131) plus the sum of document level charge amounts (ibt-099) minus the sum of document level allowance amounts (ibt-092) where the tax category code (ibt-151, ibt-102, ibt-095) is "Standard rated" and the tax rate (ibt-152, ibt-103, ibt-096) equals the tax category rate (ibt-119).
- aligned-ibrp-s-09-aunz The tax category tax amount (ibt-117) in a tax breakdown (ibg-23) where tax category code (ibt-118) is "Standard rated" MUST equal the tax category taxable amount (ibt-116) multiplied by the tax category rate (ibt-119).
- aligned-ibrp-s-10-aunz A tax breakdown (ibg-23) with tax Category code (ibt-118) "Standard rate" MUST not have a tax exemption reason code (ibt-121) or tax exemption reason text (ibt-120).
- aligned-ibrp-sr-12-aunz Seller tax identifier (ibt-031) MUST occur maximum once
- aligned-ibrp-sr-13-aunz Seller tax registration (ibt-032) MUST occur maximum once
- aligned-ibrp-sr-43 Scheme identifier shall only be used for invoiced object (ibt-018) (document type code with value 130)
- aligned-ibrp-z-01-aunz An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-095 or ibt-102) is "Zero rated" MUST contain in the tax breakdown (ibg-23) exactly one tax category code (ibt-118) equal with "Zero rated".
- aligned-ibrp-z-05-aunz In an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) is "Zero rated" the Invoiced item tax rate (ibt-152) MUST be 0 (zero).
- aligned-ibrp-z-06-aunz In a Document level allowance (ibg-20) where the Document level allowance tax category code (ibt-095) is "Zero rated" the Document level allowance tax rate (ibt-096) MUST be 0 (zero).
- aligned-ibrp-z-07-aunz In a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Zero rated" the Document level charge tax rate (ibt-103) MUST be 0 (zero).
- aligned-ibrp-z-08-aunz In a tax breakdown (ibg-23) where tax category code (ibt-118) is "Zero rated" the tax category taxable amount (ibt-116) MUST equal the sum of Invoice line net amount (ibt-131) minus the sum of Document level allowance amounts (ibt-092) plus the sum of Document level charge amounts (ibt-099) where the tax category codes (ibt-151, ibt-095, ibt-102) are "Zero rated".
- aligned-ibrp-z-09-aunz The tax category tax amount (ibt-117) in a tax breakdown (ibg-23) where tax category code (ibt-118) is "Zero rated" MUST equal 0 (zero).
- aligned-ibrp-z-10-aunz A tax breakdown (ibg-23) with tax Category code (ibt-118) "Zero rated" MUST not have a tax exemption reason code (ibt-121) or tax exemption reason text (ibt-120).