Reference · EN 16931 · BR-B
BR-B — VAT category: Split payment
The EN 16931 business rules in the BR-B family (VAT category: Split payment), with CEN's own wording, the business terms each one names, and where each is asserted in a UBL invoice. To check a document against these rules, use the free EN 16931 validator.
These are the EN 16931 business rules of this family, as published by CEN/TC 434 in the validation artefacts that accompany the standard. The wording here is the rule text itself, and it is never a paraphrase. The codes in parentheses are business terms (BT-) and business term groups (BG-), the semantic model's names for the fields a rule constrains, and the location given with each rule is where it is asserted in a UBL invoice.
Rules
An Invoice where the VAT category code (BT-151, BT-95 or BT-102) is “Split payment” shall be a domestic Italian invoice.
Terms: BT-151, BT-95, BT-102
Location: /ubl:Invoice | /cn:CreditNote
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, BT-118 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, BT-118 or BT-102) is “Standard rated”.
Terms: BG-25, BG-20, BG-21, BT-151, BT-95, BT-118, BT-102
Location: /ubl:Invoice | /cn:CreditNote
What this does not cover
This page states what the rules say. To check a document against them, use the free EN 16931 validator.
Sources
- CEN/TC 434 EN 16931 validation artefacts (Schematron) — the published rule set this page quotes, in the abstract model and code list rule files.