Tax category B only for Italian invoices

Error BR-B-01 EN 16931

An Invoice where the VAT category code (BT-151, BT-95 or BT-102) is “Split payment” shall be a domestic Italian invoice.

Mandatory rule: As long as it is violated, the invoice is invalid and will be rejected by validators.
What is wrong

If a CategoryCode B occurs, the invoice contains at least one CountryID that is not IT. The rule allows category B only when no different country value is present.

What the rule means

The code B identifies the “Split payment” tax category. Under this rule, the category is restricted to domestic Italian invoices.

Affected fields BT-151 BT-95 BT-102
Please use tax category `B` only for Italy

The invoice uses category B but also contains a country value other than IT. You can make the tax category and country information consistent.

What to do
  1. Check the CategoryCode values in the relevant tax information.
  2. Check the CountryID values in the invoice.
  3. Check the tax category using TaxCategoryCodes and TradeLineItem.TaxCategoryCode.
  4. Regenerate the invoice and validate it again.
Check in FactoorSharp
  • TaxCategoryCodes (BT-151; BT-95; BT-102)
  • TradeLineItem.TaxCategoryCode (BT-151)
  • TradeLineItem.TaxType (BT-151-0)
Technical details

The XPath passes if no CategoryCode B occurs, or if no CountryID value other than IT occurs when CategoryCode B is present.

Where the rule applies

The rule applies to CategoryCode values in the invoice and to the CountryID values occurring in it.

Context (rule/@context)
/rsm:CrossIndustryInvoice
Test expression (assert/@test)
(not(//ram:CountryID != 'IT') and //ram:CategoryCode ='B') or (not(//ram:CategoryCode ='B'))