Varens eller ydelsens moms-kategori.
| Kardinalitet | Afløftes | Element | Beskrivelse |
|---|---|---|---|
| 1 | Y | cbc:ID | MomskodeMomskoden for momskategorien.Eksempel:S |
| 0..1 | Y | cbc:Percent | MomssatsMomskategoriens moms-sats, i procent.Eksempel:25 |
| 0..1 | Y | cbc:TaxExemptionReasonCode | MomsfritagelseskodeGrunden til momsfritagelse, angivet som kode. |
| 0..1 | Y | cbc:TaxExemptionReason | MomsfritagelsesgrundGrunden til momsfritagelse. |
| 1 | Y | cac:TaxScheme | AfgiftsspecifikationerSpecifikationer af afgiftstypen. P.t. understøtter EN16931 alene moms. |
| Identifier/Fejlmeddelelse | Flag |
|---|---|
| BR-AE-05 [BR-AE-05]-In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is ''Reverse charge'' the Invoiced item VAT rate (BT-152) shall be 0 (zero). |
fatal |
| BR-CL-18 [BR-CL-18]-Invoice tax categories MUST be coded using UNCL5305 code list |
fatal |
| BR-CO-04 [BR-CO-04]-Each Invoice line (BG-25) shall be categorized with an Invoiced item VAT category code (BT-151). |
fatal |
| BR-E-05 [BR-E-05]-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). |
fatal |
| BR-G-05 [BR-G-05]-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). |
fatal |
| BR-IC-05 [BR-IC-05]-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). |
fatal |
| BR-O-05 [BR-O-05]-An Invoice line (BG-25) where the VAT category code (BT-151) is ''Not subject to VAT'' shall not contain an Invoiced item VAT rate (BT-152). |
fatal |
| BR-O-12 [BR-O-12]-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''. |
fatal |
| BR-S-05 [BR-S-05]-In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is ''Standard rated'' the Invoiced item VAT rate (BT-152) shall be greater than zero. |
fatal |
| BR-Z-05 [BR-Z-05]-In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is ''Zero rated'' the Invoiced item VAT rate (BT-152) shall be 0 (zero). |
fatal |
| UBL-SR-48 [UBL-SR-48]-Invoice lines shall have one and only one classified tax category. |
fatal |
| Identifier/Fejlmeddelelse | Flag |
|---|