PINT JP self-billing rules (Japan)
42 rules, version 1.1.3, published by OpenPeppol (Published for implementers, source). Checked with PINT JP Self-Billing Invoice .
- aligned-ibr-jp-01 If a date of an invoice period (ibg-14) or an invoice line period (ibg-26) is on and after October 1st 2023, Seller Tax Identifier shall be coded by using a Registration Number for Qualified Invoice purpose in Japan, which consists of 14 digits that start with T.
- aligned-ibr-jp-03 Tax scheme shall use VAT from UNECE 5153 code list. VAT means Consumption Tax in Japan.
- aligned-ibr-jp-04 An Invoice shall have the Seller tax identifier (ibt-031).
- aligned-ibr-jp-05 If Tax accounting currency (ibt-006) is present, it shall be coded using JPY in ISO code list of 4217 a-3.
- aligned-ibr-jp-06 Tax category tax amount (ibt-117) with currency code JPY and tax category tax amount in accounting currency (ibt-190) shall not have decimal.
- aligned-ibrp-001-jp-sb Specification identifier MUST start with the value 'urn:peppol:pint:selfbilling-1@jp-1'.
- aligned-ibrp-002-jp-sb Business process MUST be in the format 'urn:peppol:bis:selfbilling'.
- aligned-ibrp-009 Seller tax identifier (ibt-031) MUST occur maximum once.
- aligned-ibrp-010 Seller tax representative tax identifier (ibt-063) MUST occur maximum once, if the Seller has a tax representative (ibg-11).
- aligned-ibrp-014 Remittance information (ibt-083) MUST occur maximum once.
- aligned-ibrp-016 A Payment account identifier (ibt-84) MUST be present if Credit transfer (ibg-17) information is provided in the invoice.
- aligned-ibrp-017 The last 4 to 6 digits of the Payment card primary account number (ibt-87) MUST be present if Payment card information (ibg-18) is provided in the Invoice.
- aligned-ibrp-019 Mandate reference (ibt-089) MUST be provided for direct debit.
- aligned-ibrp-032-jp Each Document level allowance (ibg-20) MUST have a Document level allowance tax category code (ibt-095) and Document level allowance tax rate (ibt-096), except if the allowance is outside the scope of tax.
- aligned-ibrp-037-jp Each Document level charge (ibg-21) MUST have a Document level charge tax category code (ibt-102) and Document level charge tax rate (ibt-103), except if the charge is outside the scope of tax.
- 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 Each tax breakdown (ibg-23) MUST be defined through a tax category code (ibt-118).
- aligned-ibrp-048 Each tax breakdown (ibg-23) MUST have a tax category rate (ibt-119), except if the Invoice is not subject to tax.
- aligned-ibrp-049 A Payment instruction (ibg-16) MUST specify the Payment means type code (ibt-81).
- aligned-ibrp-050-jp Each Invoice line (ibg-25) MUST be categorized with an Invoiced item tax category code (ibt-151) and Invoiced item tax rate (ibt-152).
- aligned-ibrp-051-jp Tax category tax amount (ibt-117) = tax category taxable amount (ibt-116) x (tax category rate (ibt-119) / 100), rounded to integer. The rounded result amount shall be between the floor and the ceiling.
- aligned-ibrp-052 An Invoice MUST have an invoice period (ibg-14) or an Invoice line period (ibg-26).
- aligned-ibrp-053-jp Only one Invoice total tax amount may be present in the document currency (ibt-110).
- aligned-ibrp-cl-01-jp Japanese invoice tax categories MUST be coded using UNCL5305 code list.
- aligned-ibrp-e-01 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-95 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 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 In a Document level allowance (ibg-20) where the Document level allowance tax category code (ibt-95) is "Exempt from tax", the Document level allowance tax rate (ibt-96) MUST be 0 (zero).
- aligned-ibrp-e-07 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-09 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 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-95 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 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 In a Document level allowance (ibg-20) where the Document level allowance tax category code (ibt-95) is "Export" the Document level allowance tax rate (ibt-96) MUST be 0 (zero).
- aligned-ibrp-g-07 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-09 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 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-95 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 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 A Document level allowance (ibg-20) where tax category code (ibt-95) is "Not subject to tax" MUST not contain a Document level allowance tax rate (ibt-96).
- aligned-ibrp-o-07 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-09 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-sr-12 Seller VAT identifier (ibt-031) MUST occur maximum once
- aligned-ibrp-sr-13 Seller tax registration (ibt-032) MUST occur maximum once