Counterfoil rule note
Quoted from a public specification. This page is not a validator, and it is not tax, legal, or accounting advice.
An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Intra-community supply" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48).
Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-IC-03/
Peppol BIS Billing 3.0, May 2026 release, EN 16931 model bound to UBL
Severity note: fatal, from the Flag column of the Peppol BIS Billing 3.0 UBL rules index retrieved 2026-10-17.
If a document-level allowance uses VAT category "Intra-community supply", the invoice must include the seller VAT identifier (BT-31) or the seller tax representative VAT identifier (BT-63), and the buyer VAT identifier (BT-48). The official message names BG-20. It names BT-31, BT-63, and BT-48. It does not name BT-32 or BT-47. The positive test branch looks for an allowance whose category code is K and whose tax scheme is VAT. The negative branch uses not(exists(...)) and also requires that scheme. Both branches write cbc:ID) = 'K' with spaces around the equals sign. The seller identifier the test accepts is a company identifier on a VAT tax scheme, or the tax representative's company identifier on a VAT tax scheme. The buyer identifier it accepts is the customer company identifier on a VAT tax scheme.
On an allowance coded K, send BT-31 or BT-63, and send BT-48.
Illustration of the condition in the official statement. Not an example published by the source.
Fails the stated condition. A document-level allowance uses category code K, and BT-31 and BT-63 are both missing, or BT-48 is missing.
Passes the stated condition. An allowance uses K, BT-31 or BT-63 is present, and BT-48 is present.
Copied from the source. Not reimplemented on this page.
/ubl:Invoice | /cn:CreditNote
(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID) = 'K'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) and (exists(//cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) = 'VAT')]/cbc:CompanyID) or exists(//cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) = 'VAT')]/cbc:CompanyID)) and (exists(//cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/(normalize-space(upper-case(cbc:ID)) = 'VAT')]/cbc:CompanyID))) or not(exists(//cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID) = 'K'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']))
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