# PINT SG rules (Singapore) 1.4.1

Source: https://xmlvalid.com/rules/sets/pint-sg

> 92 rules by OpenPeppol (Published for implementers). Source: https://docs.peppol.eu/poac/sg/pint-sg/

- [BR-11-SG](https://xmlvalid.com/rules/BR-11-SG.md) (error): The Buyer postal address shall contain a Buyer country code (IBT-11).
- [BR-13-GST-SG](https://xmlvalid.com/rules/BR-13-GST-SG.md) (error): An Invoice shall have the Invoice total amount without GST (BT-109-GST).
- [BR-14-GST-SG](https://xmlvalid.com/rules/BR-14-GST-SG.md) (error): An Invoice shall have the Invoice total amount with GST (BT-112-GST).
- [BR-31-SG](https://xmlvalid.com/rules/BR-31-SG.md) (error): Each Document level allowance (IBG-20) shall have a Document level allowance amount (IBT-92).
- [BR-45-GST-SG](https://xmlvalid.com/rules/BR-45-GST-SG.md) (error): Each GST Breakdown (BG-23-GST) shall have a GST category taxable amount (BT-116-GST).
- [BR-46-GST-SG](https://xmlvalid.com/rules/BR-46-GST-SG.md) (error): Each GST Breakdown (BG-23-GST) shall have a GST category tax amount (BT-117-GST).
- [BR-47-GST-SG](https://xmlvalid.com/rules/BR-47-GST-SG.md) (error): Each GST Breakdown (BG-23-GST) shall be defined through a GST category code (BT-118-GST).
- [BR-48-GST-SG](https://xmlvalid.com/rules/BR-48-GST-SG.md) (error): Each GST breakdown (BG-23-GST) shall have a GST category rate (BT-119-GST), except if the Invoice is not subject to GST.
- [BR-50-SG](https://xmlvalid.com/rules/BR-50-SG.md) (error): A Payment account identifier (IBT-84) shall be present if Credit transfer (IBG-17) information is provided in the Invoice.
- [BR-51-SG](https://xmlvalid.com/rules/BR-51-SG.md) (warning): In accordance with card payments security standards an invoice should never include a full card primary account number (IBT-087). At the moment PCI Security Standards Council has defined that the first 6 digits and last 4 digits are the maximum number of digits to be shown.
- [BR-53-GST-SG](https://xmlvalid.com/rules/BR-53-GST-SG.md) (error): If the GST accounting currency code (BT-6-GST) is present, then the Invoice total GST amount (BT-111-GST), Invoice total including GST amount and Invoice Total excluding GST amount in accounting currency shall be provided.
- [BR-56-GST-SG](https://xmlvalid.com/rules/BR-56-GST-SG.md) (error): Each Seller tax representative party (BG-11) shall have a Seller tax representative GST identifier (BT-63-GST).
- [BR-100-GST-SG](https://xmlvalid.com/rules/BR-100-GST-SG.md) (error): Total Amount including GST in SGD must be numeric and have maximum of 2 decimals
- [BR-101-GST-SG](https://xmlvalid.com/rules/BR-101-GST-SG.md) (error): Total Amount excluding GST in SGD must be numeric and have maximum of 2 decimals
- [BR-102-GST-SG](https://xmlvalid.com/rules/BR-102-GST-SG.md) (error): Attachment must not be used when providing reference to Total Amount incl or excl GST in SGD, Invoiced Object Reference or Project Reference
- [BR-103-GST-SG](https://xmlvalid.com/rules/BR-103-GST-SG.md) (error): When providing Total Amount including GST in SGD, element ID must be set to the code value SGD
- [BR-104-GST-SG](https://xmlvalid.com/rules/BR-104-GST-SG.md) (error): When providing Total Amount excluding GST in SGD, element ID must be set to the code value SGD
- [BR-105-GST-SG](https://xmlvalid.com/rules/BR-105-GST-SG.md) (error): An Invoice that contains an GST Category code of value SR, SRCA-S, SRCA-C, ZR, SRRC, SROVR-RS, SROVR-LVG, SRLVG or NA shall contain the Seller GST identifier (BT-31-GST) or the Seller tax representative GST identifier (BT-63-GST)
- [BR-106-GST-SG](https://xmlvalid.com/rules/BR-106-GST-SG.md) (error): An Invoice that contains an GST Category code of value SR, SRCA-S, SRCA-C, ZR, SRRC, SROVR-RS, SROVR-LVG, SRLVG or NA shall contain the Seller address line 1 (IBT-35) and Seller post code (IBT-38)
- [BR-107-GST-SG](https://xmlvalid.com/rules/BR-107-GST-SG.md) (error): An Invoice that contains an GST Category code of value SR, SRCA-S, SRCA-C, ZR, SRRC, SROVR-RS, SROVR-LVG, SRLVG or NA shall contain the Buyer address line 1 (IBT-50) and Buyer post code (IBT-53)
- [BR-108-GST-SG](https://xmlvalid.com/rules/BR-108-GST-SG.md) (error): An Invoice that contains an GST Category code of value SR, SRCA-S, SRCA-C, ZR, SRRC, SROVR-RS, SROVR-LVG, SRLVG or NA shall contain an Universally unique Invoice identifier (UUID) (BT-SG-003)
- [BR-109-GST-SG](https://xmlvalid.com/rules/BR-109-GST-SG.md) (error): An Universally unique Invoice Identifier (BT-SG-003) shall be formatted according to the UUID standard
- [BR-110-GST-SG](https://xmlvalid.com/rules/BR-110-GST-SG.md) (error): The GST accounting currency code (BT-6-GST) must be present when Invoice total including GST amount or Invoice Total excluding GST amount in accounting currency are provided.
- [BR-110-SG](https://xmlvalid.com/rules/BR-110-SG.md) (error): Order references in an Invoice shall be provided on either Invoice Line level or on Document level, not both.
- [BR-111-GST-SG](https://xmlvalid.com/rules/BR-111-GST-SG.md) (error): A CreditNote that contains an GST Category code of value SR, SRCA-S, SRCA-C, ZR, SRRC, SROVR-RS, SROVR-LVG, SRLVG or NA shall contain an Invoice note with the reason for credit (IBT-022)
- [BR-112-GST-SG](https://xmlvalid.com/rules/BR-112-GST-SG.md) (error): An Invoice that contains an GST Category code of value SR, SRCA-S, SRCA-C, ZR, SRRC, SROVR-RS, SROVR-LVG, SRLVG or NA shall contain the Seller legal registration identifier (IBT-030)
- [BR-113-GST-SG](https://xmlvalid.com/rules/BR-113-GST-SG.md) (error): An Invoice that contains an GST Category code of value SR, SRCA-S, SRCA-C, ZR, SRRC, SROVR-RS, SROVR-LVG, SRLVG or NA, shall include an Accounting currency code (IBT-006) with the value 'SGD' if the Invoice currency code (IBT-005) is not 'SGD'. If the Invoice currency code is 'SGD', then the Accounting currency code shall not be provided.
- [BR-CL-06-GST-SG](https://xmlvalid.com/rules/BR-CL-06-GST-SG.md) (error): Invoice period description code must be according to UNCL 2005 D.16B.
- [BR-CL-08-SG](https://xmlvalid.com/rules/BR-CL-08-SG.md) (error): Invoiced note subject code shall be coded using UNCL4451
- [BR-CL-16-SG](https://xmlvalid.com/rules/BR-CL-16-SG.md) (error): Payment means in an invoice MUST be coded using UNCL4461 code list, or code Z01 or Z02
- [BR-CL-17-GST-SG](https://xmlvalid.com/rules/BR-CL-17-GST-SG.md) (error): Invoice tax categories MUST be coded using valid Singapore code values
- [BR-CL-18-GST-SG](https://xmlvalid.com/rules/BR-CL-18-GST-SG.md) (error): Invoice tax categories MUST be coded using valid Singapore code values
- [BR-CO-03-GST-SG](https://xmlvalid.com/rules/BR-CO-03-GST-SG.md) (error): Tax point date (IBT-007) and Value added tax point date code (IBT-008) are mutually exclusive.
- [BR-CO-04-GST-SG](https://xmlvalid.com/rules/BR-CO-04-GST-SG.md) (error): Each Invoice line (BG-25) shall be categorized with an Invoiced item GST category code (BT-151-GST).
- [BR-CO-05-SG](https://xmlvalid.com/rules/BR-CO-05-SG.md) (error): Document level allowance reason code (IBT-98) and Document level allowance reason (IBT-97) shall indicate the same type of allowance.
- [BR-CO-06-SG](https://xmlvalid.com/rules/BR-CO-06-SG.md) (error): Document level charge reason code (IBT-105) and Document level charge reason (IBT-104) shall indicate the same type of charge.
- [BR-CO-07-SG](https://xmlvalid.com/rules/BR-CO-07-SG.md) (error): Invoice line allowance reason code (IBT-140) and Invoice line allowance reason (IBT-139) shall indicate the same type of allowance reason.
- [BR-CO-08-SG](https://xmlvalid.com/rules/BR-CO-08-SG.md) (error): Invoice line charge reason code (IBT-145) and Invoice line charge reason (IBT-144) shall indicate the same type of charge reason.
- [BR-CO-10-SG](https://xmlvalid.com/rules/BR-CO-10-SG.md) (error): Sum of Invoice line net amount (BT-106) = Σ Invoice line net amount (BT-131).
- [BR-CO-11-SG](https://xmlvalid.com/rules/BR-CO-11-SG.md) (error): Sum of allowances on document level (BT-107) = Σ Document level allowance amount (BT-92).
- [BR-CO-12-SG](https://xmlvalid.com/rules/BR-CO-12-SG.md) (error): Sum of charges on document level (BT-108) = Σ Document level charge amount (BT-99).
- [BR-CO-13-GST-SG](https://xmlvalid.com/rules/BR-CO-13-GST-SG.md) (error): Invoice total amount without GST (BT-109-GST) = Σ Invoice line net amount (BT-131) - Sum of allowances on document level (BT-107) + Sum of charges on document level (BT-108).
- [BR-CO-14-GST-SG](https://xmlvalid.com/rules/BR-CO-14-GST-SG.md) (error): Invoice total GST amount (BT-110-GST) = Σ GST category tax amount (BT-117-GST).
- [BR-CO-15-GST-SG](https://xmlvalid.com/rules/BR-CO-15-GST-SG.md) (error): Invoice total amount with GST (BT-112-GST) = Invoice total amount without GST (BT-109-GST) + Invoice total GST amount (BT-110-GST).
- [BR-CO-16-GST-SG](https://xmlvalid.com/rules/BR-CO-16-GST-SG.md) (error): Amount due for payment (BT-115) = Invoice total amount with GST (BT-112-GST-SG) -Paid amount (BT-113) +Rounding amount (BT-114).
- [BR-CO-17-GST-SG](https://xmlvalid.com/rules/BR-CO-17-GST-SG.md) (error): GST category tax amount (BT-117-GST) = GST category taxable amount (BT-116-GST) x (GST category rate (BT-119-GST) / 100).
- [BR-CO-18-GST-SG](https://xmlvalid.com/rules/BR-CO-18-GST-SG.md) (error): An Invoice shall at least have one GST Breakdown group (BG-23-GST).
- [BR-CO-25-SG](https://xmlvalid.com/rules/BR-CO-25-SG.md) (error): 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.
- [BR-CO-26-GST-SG](https://xmlvalid.com/rules/BR-CO-26-GST-SG.md) (error): 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 GST identifier (BT-31-GST) shall be present.
- [BR-DEC-01-SG](https://xmlvalid.com/rules/BR-DEC-01-SG.md) (error): The allowed maximum number of decimals for the Document level allowance amount (IBT-092) is 2.
- [BR-DEC-02-SG](https://xmlvalid.com/rules/BR-DEC-02-SG.md) (error): The allowed maximum number of decimals for the Document level allowance base amount (IBT-093) is 2.
- [BR-DEC-05-SG](https://xmlvalid.com/rules/BR-DEC-05-SG.md) (error): The allowed maximum number of decimals for the Document level charge amount (IBT-099) is 2.
- [BR-DEC-06-SG](https://xmlvalid.com/rules/BR-DEC-06-SG.md) (error): The allowed maximum number of decimals for the Document level charge base amount (BT-100) is 2.
- [BR-DEC-09-SG](https://xmlvalid.com/rules/BR-DEC-09-SG.md) (error): The allowed maximum number of decimals for the Sum of Invoice line net amount (IBT-106) is 2.
- [BR-DEC-10-SG](https://xmlvalid.com/rules/BR-DEC-10-SG.md) (error): The allowed maximum number of decimals for the Sum of allowanced on document level (IBT-107) is 2.
- [BR-DEC-11-SG](https://xmlvalid.com/rules/BR-DEC-11-SG.md) (error): The allowed maximum number of decimals for the Sum of charges on document level (IBT-108) is 2.
- [BR-DEC-12-SG](https://xmlvalid.com/rules/BR-DEC-12-SG.md) (error): The allowed maximum number of decimals for the Invoice total amount without GST (BT-109-GST) is 2.
- [BR-DEC-13-GST-SG](https://xmlvalid.com/rules/BR-DEC-13-GST-SG.md) (error): The allowed maximum number of decimals for the Invoice total GST amount (IBT-110) is 2.
- [BR-DEC-14-SG](https://xmlvalid.com/rules/BR-DEC-14-SG.md) (error): The allowed maximum number of decimals for the Invoice total amount with GST (BT-112-GST) is 2.
- [BR-DEC-15-SG](https://xmlvalid.com/rules/BR-DEC-15-SG.md) (error): The allowed maximum number of decimals for the Invoice total GST amount in accounting currency (IBT-111) is 2.
- [BR-DEC-16-SG](https://xmlvalid.com/rules/BR-DEC-16-SG.md) (error): The allowed maximum number of decimals for the Paid amount (IBT-113) is 2.
- [BR-DEC-17-SG](https://xmlvalid.com/rules/BR-DEC-17-SG.md) (error): The allowed maximum number of decimals for the Rounding amount (IBT-114) is 2.
- [BR-DEC-19-SG](https://xmlvalid.com/rules/BR-DEC-19-SG.md) (error): The allowed maximum number of decimals for the GST category taxable amount (BT-116-GST) is 2.
- [BR-DEC-20-SG](https://xmlvalid.com/rules/BR-DEC-20-SG.md) (error): The allowed maximum number of decimals for the GST category tax amount (BT-117-GST) is 2.
- [BR-NG-01-GST-SG](https://xmlvalid.com/rules/BR-NG-01-GST-SG.md) (error): An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the GST category code (BT-151-GST, BT-95-GST or BT-102-GST) is "NG" shall contain exactly one GST breakdown group (BG-23) with the GST category code (BT-118) equal to "NG".
- [BR-NG-02-GST-SG](https://xmlvalid.com/rules/BR-NG-02-GST-SG.md) (error): An Invoice that contains an Invoice line (BG-25) where the Invoiced item GST category code (BT-151-GST) is "NG" shall not contain the Seller GST identifier (BT-31), the Seller tax representative GST identifier (BT-63-GST) or the Buyer GST identifier (BT-48-GST).
- [BR-NG-03-GST-SG](https://xmlvalid.com/rules/BR-NG-03-GST-SG.md) (error): An Invoice that contains a Document level allowance (BG-20) where the Document level allowance GST category code (BT-95-GST) is "NG" shall not contain the Seller GST identifier (BT-31-GST), the Seller tax representative GST identifier (BT-63-GST) or the Buyer GST identifier (BT-48-GST).
- [BR-NG-04-GST-SG](https://xmlvalid.com/rules/BR-NG-04-GST-SG.md) (error): An Invoice that contains a Document level charge (BG-21) where the Document level charge GST category code (BT-102-GST) is "NG" shall not contain the Seller GST identifier (BT-31-GST), the Seller tax representative GST identifier (BT-63-GST) or the Buyer GST identifier (BT-48-GST).
- [BR-NG-08-GST-SG](https://xmlvalid.com/rules/BR-NG-08-GST-SG.md) (error): In a GST breakdown (BG-23) where the GST category code (BT-118-GST) is "NG" the GST 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 GST category codes (BT-151-GST, BT-95-GST, BT-102-GST) are "NG".
- [BR-NG-09-GST-SG](https://xmlvalid.com/rules/BR-NG-09-GST-SG.md) (error): The GST category tax amount (BT-117-GST) in a GST breakdown (BG-23) where the GST category code (BT-118-GST) is "NG" shall be 0 (zero).
- [BR-NG-11-GST-SG](https://xmlvalid.com/rules/BR-NG-11-GST-SG.md) (error): An Invoice that contains a GST breakdown group (BG-23) with a GST category code (BT-118-GST) "NG" shall not contain other GST breakdown groups (BG-23).   
- [BR-NG-12-GST-SG](https://xmlvalid.com/rules/BR-NG-12-GST-SG.md) (error): An Invoice that contains a GST breakdown group (BG-23) with a GST category code (BT-118) "NG" shall not contain an Invoice line (BG-25) where the Invoiced item GST category code (BT-151-GST) is not "NG".
- [BR-NG-13-GST-SG](https://xmlvalid.com/rules/BR-NG-13-GST-SG.md) (error): An Invoice that contains a GST breakdown group (BG-23) with a GST category code (BT-118-GST) "NG" shall not contain Document level allowances (BG-20) where Document level allowance GST category code (BT-9-GST5) is not "NG".
- [BR-NG-14-GST-SG](https://xmlvalid.com/rules/BR-NG-14-GST-SG.md) (error): An Invoice that contains a GST breakdown group (BG-23) with a GST category code (BT-118-GST) "NG" shall not contain Document level charges (BG-21) where Document level charge GST category code (BT-102-GST) is not "NG".
- [PEPPOL-EN16931-R003-SG](https://xmlvalid.com/rules/PEPPOL-EN16931-R003-SG.md) (error): A buyer reference or purchase order reference MUST be provided.
- [PEPPOL-EN16931-R004-SG](https://xmlvalid.com/rules/PEPPOL-EN16931-R004-SG.md) (error): Specification identifier MUST have the value 'urn:peppol:pint:billing-1@sg-1'.
- [PEPPOL-EN16931-R007-SG](https://xmlvalid.com/rules/PEPPOL-EN16931-R007-SG.md) (error): Business process MUST have value 'urn:peppol:bis:billing'.
- [PEPPOL-EN16931-R040-SG](https://xmlvalid.com/rules/PEPPOL-EN16931-R040-SG.md) (error): Allowance/charge amount must equal base amount * percentage/100 if base amount and percentage exists
- [PEPPOL-EN16931-R041-SG](https://xmlvalid.com/rules/PEPPOL-EN16931-R041-SG.md) (error): Allowance/charge base amount MUST be provided when allowance/charge percentage is provided.
- [PEPPOL-EN16931-R042-SG](https://xmlvalid.com/rules/PEPPOL-EN16931-R042-SG.md) (error): Allowance/charge percentage MUST be provided when allowance/charge base amount is provided.
- [PEPPOL-EN16931-R046-SG](https://xmlvalid.com/rules/PEPPOL-EN16931-R046-SG.md) (error): Item net price MUST equal (Gross price - Allowance amount) when gross price is provided.
- [PEPPOL-EN16931-R053-SG](https://xmlvalid.com/rules/PEPPOL-EN16931-R053-SG.md) (error): Only one tax total with tax subtotals MUST be provided.
- [PEPPOL-EN16931-R054-SG](https://xmlvalid.com/rules/PEPPOL-EN16931-R054-SG.md) (error): Only one tax total without tax subtotals MUST be provided when tax currency code is provided.
- [PEPPOL-EN16931-R061-SG](https://xmlvalid.com/rules/PEPPOL-EN16931-R061-SG.md) (error): Mandate reference MUST be provided for direct debit.
- [PEPPOL-EN16931-R120-SG](https://xmlvalid.com/rules/PEPPOL-EN16931-R120-SG.md) (error): Invoice line net amount MUST equal (Invoiced quantity * (Item net price/item price base quantity) + Sum of invoice line charge amount - sum of invoice line allowance amount
- [UBL-SR-12-GST-SG](https://xmlvalid.com/rules/UBL-SR-12-GST-SG.md) (warning): Seller GST identifier shall occur maximum once
- [UBL-SR-13-GST-SG](https://xmlvalid.com/rules/UBL-SR-13-GST-SG.md) (warning): Seller tax registration shall occur maximum once
- [UBL-SR-18-SG](https://xmlvalid.com/rules/UBL-SR-18-SG.md) (warning): Buyer GST identifier shall occur maximum once
- [UBL-SR-23-GST-SG](https://xmlvalid.com/rules/UBL-SR-23-GST-SG.md) (warning): Seller tax representative GST identifier shall occur maximum once, if the Seller has a tax representative
- [UBL-SR-32-SG](https://xmlvalid.com/rules/UBL-SR-32-SG.md) (warning): GST exemption reason text shall occur maximum once
- [UBL-SR-38-GST-SG](https://xmlvalid.com/rules/UBL-SR-38-GST-SG.md) (warning): Invoiced item GST exemption reason text shall occur maximum once
- [UBL-SR-43-GST-SG](https://xmlvalid.com/rules/UBL-SR-43-GST-SG.md) (error): AdditionalDocumentReference/DocumentTypeCode shall only be used for invoiced object (code 130), project reference in CreditNote (code 50) or total amounts including or excluding GST in SGD (code sgdtotal-incl-gst or sgdtotal-excl-gst)