Online OIOUBL Dokumentation

cac:TaxCategory


Momstype.

Oplysninger om moms-typen.

Kardinalitet
1
Afløftes
Y
Datatype
TaxCategory
UK Beskrivelse
Information about a specific VAT category (e.g., High Rate VAT, Low Rate VAT).
Underelementer
Kardinalitet Afløftes Element Beskrivelse
1 Y cbc:ID
Momskode
Momskoden for momskategorien.
Eksempel:
S
0..1 Y cbc:Percent
Momssats
Momskategoriens moms-sats, i procent.
Eksempel:
25
0..1 Y cbc:TaxExemptionReasonCode
Momsfritagelseskode
Grunden til momsfritagelse, angivet som kode.
0..1 Y cbc:TaxExemptionReason
Momsfritagelsesgrund
Grunden til momsfritagelse.
1 Y cac:TaxScheme
Afgiftsspecifikationer
Specifikationer af afgiftstypen. P.t. understøtter EN16931 alene moms.
Regler
Identifier/Fejlmeddelelse Flag
BR-47
[BR-47]-Each VAT breakdown (BG-23) shall be defined through a VAT category code (BT-118).		 fatal
BR-48
[BR-48]-Each VAT breakdown (BG-23) shall have a VAT category rate (BT-119), except if the Invoice is not subject to VAT.		 fatal
BR-AE-01
[BR-AE-01]-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 or BT-102) is ''Reverse charge'' shall contain in the VAT Breakdown (BG-23) exactly one VAT category code (BT-118) equal with ''VAT reverse charge''.		 fatal
BR-AE-10
[BR-AE-10]-A VAT breakdown (BG-23) with VAT Category code (BT-118) ''Reverse charge'' shall have a VAT exemption reason code (BT-121), meaning ''Reverse charge'' or the VAT exemption reason text (BT-120) ''Reverse charge'' (or the equivalent standard text in another language).		 fatal
BR-AF-01
[BR-AF-01]-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 or BT-102) is ''IGIC'' shall contain in the VAT breakdown (BG-23) at least one VAT category code (BT-118) equal with ''IGIC''.		 fatal
BR-AF-10
[BR-AF-10]-A VAT breakdown (BG-23) with VAT Category code (BT-118) ''IGIC'' shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).		 fatal
BR-AG-01
[BR-AG-01]-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 or BT-102) is ''IPSI'' shall contain in the VAT breakdown (BG-23) at least one VAT category code (BT-118) equal with ''IPSI''.		 fatal
BR-AG-10
[BR-AG-10]-A VAT breakdown (BG-23) with VAT Category code (BT-118) ''IPSI'' shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).		 fatal
BR-CL-22
[BR-CL-22]-Tax exemption reason code identifier scheme identifier MUST belong to the CEF VATEX code list		 fatal
BR-E-01
[BR-E-01]-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 or BT-102) is ''Exempt from VAT'' shall contain exactly one VAT breakdown (BG-23) with the VAT category code (BT-118) equal to ''Exempt from VAT''.		 fatal
BR-E-10
[BR-E-10]-A VAT breakdown (BG-23) with VAT Category code (BT-118) ''Exempt from VAT'' shall have a VAT exemption reason code (BT-121) or a VAT exemption reason text (BT-120).		 fatal
BR-G-01
[BR-G-01]-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 or BT-102) is ''Export outside the EU'' shall contain in the VAT breakdown (BG-23) exactly one VAT category code (BT-118) equal with ''Export outside the EU''.		 fatal
BR-G-10
[BR-G-10]-A VAT breakdown (BG-23) with the VAT Category code (BT-118) ''Export outside the EU'' shall have a VAT exemption reason code (BT-121), meaning ''Export outside the EU'' or the VAT exemption reason text (BT-120) ''Export outside the EU'' (or the equivalent standard text in another language).		 fatal
BR-IC-01
[BR-IC-01]-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 or BT-102) is ''Intra-community supply'' shall contain in the VAT breakdown (BG-23) exactly one VAT category code (BT-118) equal with ''Intra-community supply''.		 fatal
BR-IC-10
[BR-IC-10]-A VAT breakdown (BG-23) with the VAT Category code (BT-118) ''Intra-community supply'' shall have a VAT exemption reason code (BT-121), meaning ''Intra-community supply'' or the VAT exemption reason text (BT-120) ''Intra-community supply'' (or the equivalent standard text in another language).		 fatal
BR-O-01
[BR-O-01]-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 or BT-102) is ''Not subject to VAT'' shall contain exactly one VAT breakdown group (BG-23) with the VAT category code (BT-118) equal to ''Not subject to VAT''.		 fatal
BR-O-10
[BR-O-10]-A VAT breakdown (BG-23) with VAT Category code (BT-118) '' Not subject to VAT'' shall have a VAT exemption reason code (BT-121), meaning '' Not subject to VAT'' or a VAT exemption reason text (BT-120) '' Not subject to VAT'' (or the equivalent standard text in another language).		 fatal
BR-S-01
[BR-S-01]-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 or BT-102) is ''Standard rated'' shall contain in the VAT breakdown (BG-23) at least one VAT category code (BT-118) equal with ''Standard rated''.		 fatal
BR-S-10
[BR-S-10]-A VAT breakdown (BG-23) with VAT Category code (BT-118) ''Standard rate'' shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).		 fatal
BR-Z-01
[BR-Z-01]-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 or BT-102) is ''Zero rated'' shall contain in the VAT breakdown (BG-23) exactly one VAT category code (BT-118) equal with ''Zero rated''.		 fatal
BR-Z-10
[BR-Z-10]-A VAT breakdown (BG-23) with VAT Category code (BT-118) ''Zero rated'' shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).		 fatal
Advarsler
Identifier/Fejlmeddelelse Flag