{
  "name": "counterfoil-rules",
  "version": "0.6.0",
  "retrieved": "2026-10-17",
  "note": "Statements, contexts, and tests are copied from the cited public specifications. Meanings and fixes are Counterfoil readings of those statements. This is not a validator and not tax advice.",
  "markdown": "/rules/index.md",
  "llms": "/llms.txt",
  "openapi": "/openapi.json",
  "mcp": "/.well-known/mcp/server-card.json",
  "rules": [
    {
      "id": "BR-50",
      "country": "EU",
      "syntax": "ubl",
      "group": "payment",
      "severity": "fatal",
      "statement": "A Payment account identifier (BT-84) shall be present if Credit transfer (BG-17) information is provided in the Invoice.",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-50/",
      "html": "/rules/BR-50/",
      "json": "/rules/BR-50.json",
      "markdown": "/rules/BR-50/index.md"
    },
    {
      "id": "BR-AE-01",
      "country": "EU",
      "syntax": "ubl",
      "group": "reverse-charge",
      "severity": "fatal",
      "statement": "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\".",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-AE-01/",
      "html": "/rules/BR-AE-01/",
      "json": "/rules/BR-AE-01.json",
      "markdown": "/rules/BR-AE-01/index.md"
    },
    {
      "id": "BR-AE-02",
      "country": "EU",
      "syntax": "ubl",
      "group": "reverse-charge",
      "severity": "fatal",
      "statement": "An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is \"Reverse charge\" shall contain the Seller VAT Identifier (BT-31), the Seller Tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48) and/or the Buyer legal registration identifier (BT-47).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-AE-02/",
      "html": "/rules/BR-AE-02/",
      "json": "/rules/BR-AE-02.json",
      "markdown": "/rules/BR-AE-02/index.md"
    },
    {
      "id": "BR-AE-03",
      "country": "EU",
      "syntax": "ubl",
      "group": "reverse-charge",
      "severity": "fatal",
      "statement": "An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is \"Reverse charge\" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48) and/or the Buyer legal registration identifier (BT-47).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-AE-03/",
      "html": "/rules/BR-AE-03/",
      "json": "/rules/BR-AE-03.json",
      "markdown": "/rules/BR-AE-03/index.md"
    },
    {
      "id": "BR-AE-04",
      "country": "EU",
      "syntax": "ubl",
      "group": "reverse-charge",
      "severity": "fatal",
      "statement": "An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is \"Reverse charge\" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48) and/or the Buyer legal registration identifier (BT-47).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-AE-04/",
      "html": "/rules/BR-AE-04/",
      "json": "/rules/BR-AE-04.json",
      "markdown": "/rules/BR-AE-04/index.md"
    },
    {
      "id": "BR-AE-05",
      "country": "EU",
      "syntax": "ubl",
      "group": "reverse-charge",
      "severity": "fatal",
      "statement": "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).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-AE-05/",
      "html": "/rules/BR-AE-05/",
      "json": "/rules/BR-AE-05.json",
      "markdown": "/rules/BR-AE-05/index.md"
    },
    {
      "id": "BR-AE-06",
      "country": "EU",
      "syntax": "ubl",
      "group": "reverse-charge",
      "severity": "fatal",
      "statement": "In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is \"Reverse charge\" the Document level allowance VAT rate (BT-96) shall be 0 (zero).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-AE-06/",
      "html": "/rules/BR-AE-06/",
      "json": "/rules/BR-AE-06.json",
      "markdown": "/rules/BR-AE-06/index.md"
    },
    {
      "id": "BR-AE-07",
      "country": "EU",
      "syntax": "ubl",
      "group": "reverse-charge",
      "severity": "fatal",
      "statement": "In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is \"Reverse charge\" the Document level charge VAT rate (BT-103) shall be 0 (zero).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-AE-07/",
      "html": "/rules/BR-AE-07/",
      "json": "/rules/BR-AE-07.json",
      "markdown": "/rules/BR-AE-07/index.md"
    },
    {
      "id": "BR-AE-08",
      "country": "EU",
      "syntax": "ubl",
      "group": "reverse-charge",
      "severity": "fatal",
      "statement": "In a VAT breakdown (BG-23) where the VAT category code (BT-118) is \"Reverse charge\" the VAT 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 VAT category codes (BT-151, BT-95, BT-102) are \"Reverse charge\".",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-AE-08/",
      "html": "/rules/BR-AE-08/",
      "json": "/rules/BR-AE-08.json",
      "markdown": "/rules/BR-AE-08/index.md"
    },
    {
      "id": "BR-AE-09",
      "country": "EU",
      "syntax": "ubl",
      "group": "reverse-charge",
      "severity": "fatal",
      "statement": "The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is \"Reverse charge\" shall be 0 (zero).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-AE-09/",
      "html": "/rules/BR-AE-09/",
      "json": "/rules/BR-AE-09.json",
      "markdown": "/rules/BR-AE-09/index.md"
    },
    {
      "id": "BR-AE-10",
      "country": "EU",
      "syntax": "ubl",
      "group": "reverse-charge",
      "severity": "fatal",
      "statement": "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).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-AE-10/",
      "html": "/rules/BR-AE-10/",
      "json": "/rules/BR-AE-10.json",
      "markdown": "/rules/BR-AE-10/index.md"
    },
    {
      "id": "BR-CO-10",
      "country": "EU",
      "syntax": "ubl",
      "group": "totals",
      "severity": "fatal",
      "statement": "Sum of Invoice line net amount (BT-106) = Σ Invoice line net amount (BT-131).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-CO-10/",
      "html": "/rules/BR-CO-10/",
      "json": "/rules/BR-CO-10.json",
      "markdown": "/rules/BR-CO-10/index.md"
    },
    {
      "id": "BR-CO-13",
      "country": "EU",
      "syntax": "ubl",
      "group": "totals",
      "severity": "fatal",
      "statement": "Invoice total amount without VAT (BT-109) = Σ Invoice line net amount (BT-131) - Sum of allowances on document level (BT-107) + Sum of charges on document level (BT-108).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-CO-13/",
      "html": "/rules/BR-CO-13/",
      "json": "/rules/BR-CO-13.json",
      "markdown": "/rules/BR-CO-13/index.md"
    },
    {
      "id": "BR-CO-14",
      "country": "EU",
      "syntax": "ubl",
      "group": "totals",
      "severity": "fatal",
      "statement": "Invoice total VAT amount (BT-110) = Σ VAT category tax amount (BT-117).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-CO-14/",
      "html": "/rules/BR-CO-14/",
      "json": "/rules/BR-CO-14.json",
      "markdown": "/rules/BR-CO-14/index.md"
    },
    {
      "id": "BR-CO-15",
      "country": "EU",
      "syntax": "ubl",
      "group": "totals",
      "severity": "fatal",
      "statement": "Invoice total amount with VAT (BT-112) = Invoice total amount without VAT (BT-109) + Invoice total VAT amount (BT-110).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-CO-15/",
      "html": "/rules/BR-CO-15/",
      "json": "/rules/BR-CO-15.json",
      "markdown": "/rules/BR-CO-15/index.md"
    },
    {
      "id": "BR-DE-15",
      "country": "DE",
      "syntax": "ubl",
      "group": "xrechnung",
      "severity": "fatal",
      "statement": "[BR-DE-15] Das Element \"Buyer reference\" (BT-10) muss übermittelt werden.",
      "source_url": "https://github.com/itplr-kosit/xrechnung-schematron/blob/v2.6.0/src/validation/schematron/ubl/XRechnung-UBL-validation.sch",
      "html": "/rules/BR-DE-15/",
      "json": "/rules/BR-DE-15.json",
      "markdown": "/rules/BR-DE-15/index.md"
    },
    {
      "id": "BR-DE-19",
      "country": "DE",
      "syntax": "ubl",
      "group": "payment",
      "severity": "warning",
      "statement": "[BR-DE-19] \"Payment account identifier\" (BT-84) soll eine korrekte IBAN enthalten, wenn in \"Payment means type code\" (BT-81) mit dem Code 58 SEPA als Zahlungsmittel gefordert wird.",
      "source_url": "https://github.com/itplr-kosit/xrechnung-schematron/blob/v2.6.0/src/validation/schematron/ubl/XRechnung-UBL-validation.sch",
      "html": "/rules/BR-DE-19/",
      "json": "/rules/BR-DE-19.json",
      "markdown": "/rules/BR-DE-19/index.md"
    },
    {
      "id": "BR-DE-23-a",
      "country": "DE",
      "syntax": "ubl",
      "group": "payment",
      "severity": "fatal",
      "statement": "[BR-DE-23-a] Wenn BT-81 \"Payment means type code\" einen Schlüssel für Überweisungen enthält (30, 58), muss BG-17 \"CREDIT TRANSFER\" übermittelt werden.",
      "source_url": "https://github.com/itplr-kosit/xrechnung-schematron/blob/v2.6.0/src/validation/schematron/ubl/XRechnung-UBL-validation.sch",
      "html": "/rules/BR-DE-23-a/",
      "json": "/rules/BR-DE-23-a.json",
      "markdown": "/rules/BR-DE-23-a/index.md"
    },
    {
      "id": "BR-E-01",
      "country": "EU",
      "syntax": "ubl",
      "group": "exemption",
      "severity": "fatal",
      "statement": "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\".",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-E-01/",
      "html": "/rules/BR-E-01/",
      "json": "/rules/BR-E-01.json",
      "markdown": "/rules/BR-E-01/index.md"
    },
    {
      "id": "BR-E-02",
      "country": "EU",
      "syntax": "ubl",
      "group": "exemption",
      "severity": "fatal",
      "statement": "An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is \"Exempt from VAT\" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-E-02/",
      "html": "/rules/BR-E-02/",
      "json": "/rules/BR-E-02.json",
      "markdown": "/rules/BR-E-02/index.md"
    },
    {
      "id": "BR-E-03",
      "country": "EU",
      "syntax": "ubl",
      "group": "exemption",
      "severity": "fatal",
      "statement": "An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is \"Exempt from VAT\" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-E-03/",
      "html": "/rules/BR-E-03/",
      "json": "/rules/BR-E-03.json",
      "markdown": "/rules/BR-E-03/index.md"
    },
    {
      "id": "BR-E-04",
      "country": "EU",
      "syntax": "ubl",
      "group": "exemption",
      "severity": "fatal",
      "statement": "An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is \"Exempt from VAT\" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-E-04/",
      "html": "/rules/BR-E-04/",
      "json": "/rules/BR-E-04.json",
      "markdown": "/rules/BR-E-04/index.md"
    },
    {
      "id": "BR-E-05",
      "country": "EU",
      "syntax": "ubl",
      "group": "exemption",
      "severity": "fatal",
      "statement": "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).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-E-05/",
      "html": "/rules/BR-E-05/",
      "json": "/rules/BR-E-05.json",
      "markdown": "/rules/BR-E-05/index.md"
    },
    {
      "id": "BR-E-06",
      "country": "EU",
      "syntax": "ubl",
      "group": "exemption",
      "severity": "fatal",
      "statement": "In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is \"Exempt from VAT\", the Document level allowance VAT rate (BT-96) shall be 0 (zero).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-E-06/",
      "html": "/rules/BR-E-06/",
      "json": "/rules/BR-E-06.json",
      "markdown": "/rules/BR-E-06/index.md"
    },
    {
      "id": "BR-E-07",
      "country": "EU",
      "syntax": "ubl",
      "group": "exemption",
      "severity": "fatal",
      "statement": "In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is \"Exempt from VAT\", the Document level charge VAT rate (BT-103) shall be 0 (zero).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-E-07/",
      "html": "/rules/BR-E-07/",
      "json": "/rules/BR-E-07.json",
      "markdown": "/rules/BR-E-07/index.md"
    },
    {
      "id": "BR-E-08",
      "country": "EU",
      "syntax": "ubl",
      "group": "exemption",
      "severity": "fatal",
      "statement": "In a VAT breakdown (BG-23) where the VAT category code (BT-118) is \"Exempt from VAT\" the VAT 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 VAT category codes (BT-151, BT-95, BT-102) are \"Exempt from VAT\".",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-E-08/",
      "html": "/rules/BR-E-08/",
      "json": "/rules/BR-E-08.json",
      "markdown": "/rules/BR-E-08/index.md"
    },
    {
      "id": "BR-E-09",
      "country": "EU",
      "syntax": "ubl",
      "group": "exemption",
      "severity": "fatal",
      "statement": "The VAT category tax amount (BT-117) In a VAT breakdown (BG-23) where the VAT category code (BT-118) equals \"Exempt from VAT\" shall equal 0 (zero).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-E-09/",
      "html": "/rules/BR-E-09/",
      "json": "/rules/BR-E-09.json",
      "markdown": "/rules/BR-E-09/index.md"
    },
    {
      "id": "BR-E-10",
      "country": "EU",
      "syntax": "ubl",
      "group": "exemption",
      "severity": "fatal",
      "statement": "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).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-E-10/",
      "html": "/rules/BR-E-10/",
      "json": "/rules/BR-E-10.json",
      "markdown": "/rules/BR-E-10/index.md"
    },
    {
      "id": "BR-G-01",
      "country": "EU",
      "syntax": "ubl",
      "group": "export",
      "severity": "fatal",
      "statement": "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\".",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-G-01/",
      "html": "/rules/BR-G-01/",
      "json": "/rules/BR-G-01.json",
      "markdown": "/rules/BR-G-01/index.md"
    },
    {
      "id": "BR-G-02",
      "country": "EU",
      "syntax": "ubl",
      "group": "export",
      "severity": "fatal",
      "statement": "An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is \"Export outside the EU\" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-G-02/",
      "html": "/rules/BR-G-02/",
      "json": "/rules/BR-G-02.json",
      "markdown": "/rules/BR-G-02/index.md"
    },
    {
      "id": "BR-G-03",
      "country": "EU",
      "syntax": "ubl",
      "group": "export",
      "severity": "fatal",
      "statement": "An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is \"Export outside the EU\" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-G-03/",
      "html": "/rules/BR-G-03/",
      "json": "/rules/BR-G-03.json",
      "markdown": "/rules/BR-G-03/index.md"
    },
    {
      "id": "BR-G-04",
      "country": "EU",
      "syntax": "ubl",
      "group": "export",
      "severity": "fatal",
      "statement": "An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is \"Export outside the EU\" shall contain the Seller VAT Identifier (BT-31) or the Seller tax representative VAT identifier (BT-63).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-G-04/",
      "html": "/rules/BR-G-04/",
      "json": "/rules/BR-G-04.json",
      "markdown": "/rules/BR-G-04/index.md"
    },
    {
      "id": "BR-G-05",
      "country": "EU",
      "syntax": "ubl",
      "group": "export",
      "severity": "fatal",
      "statement": "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).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-G-05/",
      "html": "/rules/BR-G-05/",
      "json": "/rules/BR-G-05.json",
      "markdown": "/rules/BR-G-05/index.md"
    },
    {
      "id": "BR-G-06",
      "country": "EU",
      "syntax": "ubl",
      "group": "export",
      "severity": "fatal",
      "statement": "In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is \"Export outside the EU\" the Document level allowance VAT rate (BT-96) shall be 0 (zero).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-G-06/",
      "html": "/rules/BR-G-06/",
      "json": "/rules/BR-G-06.json",
      "markdown": "/rules/BR-G-06/index.md"
    },
    {
      "id": "BR-G-07",
      "country": "EU",
      "syntax": "ubl",
      "group": "export",
      "severity": "fatal",
      "statement": "In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is \"Export outside the EU\" the Document level charge VAT rate (BT-103) shall be 0 (zero).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-G-07/",
      "html": "/rules/BR-G-07/",
      "json": "/rules/BR-G-07.json",
      "markdown": "/rules/BR-G-07/index.md"
    },
    {
      "id": "BR-G-08",
      "country": "EU",
      "syntax": "ubl",
      "group": "export",
      "severity": "fatal",
      "statement": "In a VAT breakdown (BG-23) where the VAT category code (BT-118) is \"Export outside the EU\" the VAT 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 VAT category codes (BT-151, BT-95, BT-102) are \"Export outside the EU\".",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-G-08/",
      "html": "/rules/BR-G-08/",
      "json": "/rules/BR-G-08.json",
      "markdown": "/rules/BR-G-08/index.md"
    },
    {
      "id": "BR-G-09",
      "country": "EU",
      "syntax": "ubl",
      "group": "export",
      "severity": "fatal",
      "statement": "The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is \"Export outside the EU\" shall be 0 (zero).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-G-09/",
      "html": "/rules/BR-G-09/",
      "json": "/rules/BR-G-09.json",
      "markdown": "/rules/BR-G-09/index.md"
    },
    {
      "id": "BR-G-10",
      "country": "EU",
      "syntax": "ubl",
      "group": "export",
      "severity": "fatal",
      "statement": "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).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-G-10/",
      "html": "/rules/BR-G-10/",
      "json": "/rules/BR-G-10.json",
      "markdown": "/rules/BR-G-10/index.md"
    },
    {
      "id": "BR-IC-01",
      "country": "EU",
      "syntax": "ubl",
      "group": "intra-community",
      "severity": "fatal",
      "statement": "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\".",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-IC-01/",
      "html": "/rules/BR-IC-01/",
      "json": "/rules/BR-IC-01.json",
      "markdown": "/rules/BR-IC-01/index.md"
    },
    {
      "id": "BR-IC-02",
      "country": "EU",
      "syntax": "ubl",
      "group": "intra-community",
      "severity": "fatal",
      "statement": "An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) 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_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-IC-02/",
      "html": "/rules/BR-IC-02/",
      "json": "/rules/BR-IC-02.json",
      "markdown": "/rules/BR-IC-02/index.md"
    },
    {
      "id": "BR-IC-03",
      "country": "EU",
      "syntax": "ubl",
      "group": "intra-community",
      "severity": "fatal",
      "statement": "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_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-IC-03/",
      "html": "/rules/BR-IC-03/",
      "json": "/rules/BR-IC-03.json",
      "markdown": "/rules/BR-IC-03/index.md"
    },
    {
      "id": "BR-IC-04",
      "country": "EU",
      "syntax": "ubl",
      "group": "intra-community",
      "severity": "fatal",
      "statement": "An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) 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_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-IC-04/",
      "html": "/rules/BR-IC-04/",
      "json": "/rules/BR-IC-04.json",
      "markdown": "/rules/BR-IC-04/index.md"
    },
    {
      "id": "BR-IC-05",
      "country": "EU",
      "syntax": "ubl",
      "group": "intra-community",
      "severity": "fatal",
      "statement": "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).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-IC-05/",
      "html": "/rules/BR-IC-05/",
      "json": "/rules/BR-IC-05.json",
      "markdown": "/rules/BR-IC-05/index.md"
    },
    {
      "id": "BR-IC-06",
      "country": "EU",
      "syntax": "ubl",
      "group": "intra-community",
      "severity": "fatal",
      "statement": "In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is \"Intra-community supply\" the Document level allowance VAT rate (BT-96) shall be 0 (zero).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-IC-06/",
      "html": "/rules/BR-IC-06/",
      "json": "/rules/BR-IC-06.json",
      "markdown": "/rules/BR-IC-06/index.md"
    },
    {
      "id": "BR-IC-07",
      "country": "EU",
      "syntax": "ubl",
      "group": "intra-community",
      "severity": "fatal",
      "statement": "In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is \"Intra-community supply\" the Document level charge VAT rate (BT-103) shall be 0 (zero).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-IC-07/",
      "html": "/rules/BR-IC-07/",
      "json": "/rules/BR-IC-07.json",
      "markdown": "/rules/BR-IC-07/index.md"
    },
    {
      "id": "BR-IC-08",
      "country": "EU",
      "syntax": "ubl",
      "group": "intra-community",
      "severity": "fatal",
      "statement": "In a VAT breakdown (BG-23) where the VAT category code (BT-118) is \"Intra-community supply\" the VAT 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 VAT category codes (BT-151, BT-95, BT-102) are \"Intra-community supply\".",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-IC-08/",
      "html": "/rules/BR-IC-08/",
      "json": "/rules/BR-IC-08.json",
      "markdown": "/rules/BR-IC-08/index.md"
    },
    {
      "id": "BR-IC-09",
      "country": "EU",
      "syntax": "ubl",
      "group": "intra-community",
      "severity": "fatal",
      "statement": "The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is \"Intra-community supply\" shall be 0 (zero).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-IC-09/",
      "html": "/rules/BR-IC-09/",
      "json": "/rules/BR-IC-09.json",
      "markdown": "/rules/BR-IC-09/index.md"
    },
    {
      "id": "BR-IC-10",
      "country": "EU",
      "syntax": "ubl",
      "group": "intra-community",
      "severity": "fatal",
      "statement": "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).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-IC-10/",
      "html": "/rules/BR-IC-10/",
      "json": "/rules/BR-IC-10.json",
      "markdown": "/rules/BR-IC-10/index.md"
    },
    {
      "id": "BR-S-01",
      "country": "EU",
      "syntax": "ubl",
      "group": "standard-rated",
      "severity": "fatal",
      "statement": "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\".",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-S-01/",
      "html": "/rules/BR-S-01/",
      "json": "/rules/BR-S-01.json",
      "markdown": "/rules/BR-S-01/index.md"
    },
    {
      "id": "BR-S-02",
      "country": "EU",
      "syntax": "ubl",
      "group": "standard-rated",
      "severity": "fatal",
      "statement": "An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is \"Standard rated\" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-S-02/",
      "html": "/rules/BR-S-02/",
      "json": "/rules/BR-S-02.json",
      "markdown": "/rules/BR-S-02/index.md"
    },
    {
      "id": "BR-S-03",
      "country": "EU",
      "syntax": "ubl",
      "group": "standard-rated",
      "severity": "fatal",
      "statement": "An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is \"Standard rated\" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-S-03/",
      "html": "/rules/BR-S-03/",
      "json": "/rules/BR-S-03.json",
      "markdown": "/rules/BR-S-03/index.md"
    },
    {
      "id": "BR-S-04",
      "country": "EU",
      "syntax": "ubl",
      "group": "standard-rated",
      "severity": "fatal",
      "statement": "An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is \"Standard rated\" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-S-04/",
      "html": "/rules/BR-S-04/",
      "json": "/rules/BR-S-04.json",
      "markdown": "/rules/BR-S-04/index.md"
    },
    {
      "id": "BR-S-05",
      "country": "EU",
      "syntax": "ubl",
      "group": "standard-rated",
      "severity": "fatal",
      "statement": "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.",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-S-05/",
      "html": "/rules/BR-S-05/",
      "json": "/rules/BR-S-05.json",
      "markdown": "/rules/BR-S-05/index.md"
    },
    {
      "id": "BR-S-06",
      "country": "EU",
      "syntax": "ubl",
      "group": "standard-rated",
      "severity": "fatal",
      "statement": "In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is \"Standard rated\" the Document level allowance VAT rate (BT-96) shall be greater than zero.",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-S-06/",
      "html": "/rules/BR-S-06/",
      "json": "/rules/BR-S-06.json",
      "markdown": "/rules/BR-S-06/index.md"
    },
    {
      "id": "BR-S-07",
      "country": "EU",
      "syntax": "ubl",
      "group": "standard-rated",
      "severity": "fatal",
      "statement": "In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is \"Standard rated\" the Document level charge VAT rate (BT-103) shall be greater than zero.",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-S-07/",
      "html": "/rules/BR-S-07/",
      "json": "/rules/BR-S-07.json",
      "markdown": "/rules/BR-S-07/index.md"
    },
    {
      "id": "BR-S-08",
      "country": "EU",
      "syntax": "ubl",
      "group": "standard-rated",
      "severity": "fatal",
      "statement": "For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is \"Standard rated\", the VAT category taxable amount (BT-116) in a VAT breakdown (BG-23) shall equal the sum of Invoice line net amounts (BT-131) plus the sum of document level charge amounts (BT-99) minus the sum of document level allowance amounts (BT-92) where the VAT category code (BT-151, BT-102, BT-95) is \"Standard rated\" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-S-08/",
      "html": "/rules/BR-S-08/",
      "json": "/rules/BR-S-08.json",
      "markdown": "/rules/BR-S-08/index.md"
    },
    {
      "id": "BR-S-09",
      "country": "EU",
      "syntax": "ubl",
      "group": "standard-rated",
      "severity": "fatal",
      "statement": "The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is \"Standard rated\" shall equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-S-09/",
      "html": "/rules/BR-S-09/",
      "json": "/rules/BR-S-09.json",
      "markdown": "/rules/BR-S-09/index.md"
    },
    {
      "id": "BR-S-10",
      "country": "EU",
      "syntax": "ubl",
      "group": "standard-rated",
      "severity": "fatal",
      "statement": "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).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-S-10/",
      "html": "/rules/BR-S-10/",
      "json": "/rules/BR-S-10.json",
      "markdown": "/rules/BR-S-10/index.md"
    },
    {
      "id": "BR-Z-01",
      "country": "EU",
      "syntax": "ubl",
      "group": "zero-rated",
      "severity": "fatal",
      "statement": "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\".",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-Z-01/",
      "html": "/rules/BR-Z-01/",
      "json": "/rules/BR-Z-01.json",
      "markdown": "/rules/BR-Z-01/index.md"
    },
    {
      "id": "BR-Z-02",
      "country": "EU",
      "syntax": "ubl",
      "group": "zero-rated",
      "severity": "fatal",
      "statement": "An Invoice that contains an Invoice line where the Invoiced item VAT category code (BT-151) is \"Zero rated\" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-Z-02/",
      "html": "/rules/BR-Z-02/",
      "json": "/rules/BR-Z-02.json",
      "markdown": "/rules/BR-Z-02/index.md"
    },
    {
      "id": "BR-Z-03",
      "country": "EU",
      "syntax": "ubl",
      "group": "zero-rated",
      "severity": "fatal",
      "statement": "An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is \"Zero rated\" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-Z-03/",
      "html": "/rules/BR-Z-03/",
      "json": "/rules/BR-Z-03.json",
      "markdown": "/rules/BR-Z-03/index.md"
    },
    {
      "id": "BR-Z-04",
      "country": "EU",
      "syntax": "ubl",
      "group": "zero-rated",
      "severity": "fatal",
      "statement": "An Invoice that contains a Document level charge where the Document level charge VAT category code (BT-102) is \"Zero rated\" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-Z-04/",
      "html": "/rules/BR-Z-04/",
      "json": "/rules/BR-Z-04.json",
      "markdown": "/rules/BR-Z-04/index.md"
    },
    {
      "id": "BR-Z-05",
      "country": "EU",
      "syntax": "ubl",
      "group": "zero-rated",
      "severity": "fatal",
      "statement": "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).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-Z-05/",
      "html": "/rules/BR-Z-05/",
      "json": "/rules/BR-Z-05.json",
      "markdown": "/rules/BR-Z-05/index.md"
    },
    {
      "id": "BR-Z-06",
      "country": "EU",
      "syntax": "ubl",
      "group": "zero-rated",
      "severity": "fatal",
      "statement": "In a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is \"Zero rated\" the Document level allowance VAT rate (BT-96) shall be 0 (zero).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-Z-06/",
      "html": "/rules/BR-Z-06/",
      "json": "/rules/BR-Z-06.json",
      "markdown": "/rules/BR-Z-06/index.md"
    },
    {
      "id": "BR-Z-07",
      "country": "EU",
      "syntax": "ubl",
      "group": "zero-rated",
      "severity": "fatal",
      "statement": "In a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is \"Zero rated\" the Document level charge VAT rate (BT-103) shall be 0 (zero).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-Z-07/",
      "html": "/rules/BR-Z-07/",
      "json": "/rules/BR-Z-07.json",
      "markdown": "/rules/BR-Z-07/index.md"
    },
    {
      "id": "BR-Z-08",
      "country": "EU",
      "syntax": "ubl",
      "group": "zero-rated",
      "severity": "fatal",
      "statement": "In a VAT breakdown (BG-23) where VAT category code (BT-118) is \"Zero rated\" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amount (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are \"Zero rated\".",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-Z-08/",
      "html": "/rules/BR-Z-08/",
      "json": "/rules/BR-Z-08.json",
      "markdown": "/rules/BR-Z-08/index.md"
    },
    {
      "id": "BR-Z-09",
      "country": "EU",
      "syntax": "ubl",
      "group": "zero-rated",
      "severity": "fatal",
      "statement": "The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is \"Zero rated\" shall equal 0 (zero).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-Z-09/",
      "html": "/rules/BR-Z-09/",
      "json": "/rules/BR-Z-09.json",
      "markdown": "/rules/BR-Z-09/index.md"
    },
    {
      "id": "BR-Z-10",
      "country": "EU",
      "syntax": "ubl",
      "group": "zero-rated",
      "severity": "fatal",
      "statement": "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).",
      "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-Z-10/",
      "html": "/rules/BR-Z-10/",
      "json": "/rules/BR-Z-10.json",
      "markdown": "/rules/BR-Z-10/index.md"
    }
  ]
}