<!--
Licensed under European Union Public Licence (EUPL) version 1.2.
-->
<!-- Schematron rules generated by Andreas Pelekies -->
<!-- Abstract rules for EN16931 -->
<!-- Timestamp: 2016-10-31 00:00:00 +0200 -->
<pattern xmlns="http://purl.oclc.org/dsdl/schematron" abstract="true" id="EN16931">
<rule context="$Additional_supporting_documents ">
<assert test="$BR-52" flag="fatal" id="BR-52">[BR-52]-Each additional supporting document shall
contain a Supporting document reference. </assert>
</rule>
<rule context="$Card_information ">
<assert test="$BR-51" flag="fatal" id="BR-51">[BR-51]-The last 4 to 6 digits of the Payment card
primary account number shall be present if Payment card information is provided in the
Invoice. </assert>
</rule>
<rule context="$CreditTransfer_information ">
<assert test="$BR-50" flag="fatal" id="BR-50">[BR-50]-A Payment account identifier shall be
present if Credit transfer information is provided in the Invoice. </assert>
</rule>
<rule context="$Document_level_allowances ">
<assert test="$BR-31" flag="fatal" id="BR-31">[BR-31]-Each document level allowance shall have a
Document level allowance amount. </assert>
<assert test="$BR-32" flag="fatal" id="BR-32">[BR-32]-Each document level allowance shall have a
Document level allowance VAT category code. </assert>
<assert test="$BR-33" flag="fatal" id="BR-33">[BR-33]-Each document level allowance shall have a
Document level allowance reason or a Document level allowance reason code. </assert>
<assert test="$BR-34" flag="fatal" id="BR-34">[BR-34]-Document level allowance amounts shall not
be negative. </assert>
<assert test="$BR-35" flag="fatal" id="BR-35">[BR-35]-Document level allowance base amount shall
not be negative. </assert>
<assert test="$BR-CO-05" flag="fatal" id="BR-CO-05">[BR-CO-05]-Document level allowance reason
code and Document level allowance reason shall indicate the same type of allowance. </assert>
<assert test="$BR-CO-21" flag="fatal" id="BR-CO-21">[BR-CO-21]-Each Document level allowance
(BG-20) must contain a Document level allowance reason or a Document level allowance reason
code, or both.</assert>
<assert test="$BR-DEC-01" flag="fatal" id="BR-DEC-01">[BR-DEC-01]-The allowed maximum number of
decimals for the Document level allowance amount (BT-92) is 2.</assert>
<assert test="$BR-DEC-02" flag="fatal" id="BR-DEC-02">[BR-DEC-02]-The allowed maximum number of
decimals for the Document level allowance base amount (BT-93) is 2.</assert>
</rule>
<rule context="$Document_level_charges ">
<assert test="$BR-36" flag="fatal" id="BR-36">[BR-36]-Each document level charge shall have a
Document level charge amount. </assert>
<assert test="$BR-37" flag="fatal" id="BR-37">[BR-37]-Each document level charge shall have a
Document level charge VAT category code. </assert>
<assert test="$BR-38" flag="fatal" id="BR-38">[BR-38]-Each document level charge shall have a
Document level charge reason or a Document level charge reason code. </assert>
<assert test="$BR-40" flag="fatal" id="BR-40">[BR-40]-Document level charge base amounts shall
not be negative. </assert>
<assert test="$BR-39" flag="fatal" id="BR-39">[BR-39]-Document level charge amount shall not be
negative. </assert>
<assert test="$BR-CO-06" flag="fatal" id="BR-CO-06">[BR-CO-06]-Document level charge reason code
and Document level charge reason shall indicate the same type of charge. </assert>
<assert test="$BR-CO-22" flag="fatal" id="BR-CO-22">[BR-CO-22]-Each Document level charge
(BG-21) must contain a Document level charge reason or a Document level charge reason code, or
both.</assert>
<assert test="$BR-DEC-05" flag="fatal" id="BR-DEC-05">[BR-DEC-05]-The allowed maximum number of
decimals for the Document level charge amount (BT-92) is 2.</assert>
<assert test="$BR-DEC-06" flag="fatal" id="BR-DEC-06">[BR-DEC-06]-The allowed maximum number of
decimals for the Document level charge base amount (BT-93) is 2.</assert>
</rule>
<rule context="$Document_totals ">
<assert test="$BR-DEC-09" flag="fatal" id="BR-DEC-09">[BR-DEC-09]-The allowed maximum number of
decimals for the Sum of Invoice line net amount (BT-106) is 2.</assert>
<assert test="$BR-DEC-10" flag="fatal" id="BR-DEC-10">[BR-DEC-10]-The allowed maximum number of
decimals for the Sum of allowanced on document level (BT-107) is 2.</assert>
<assert test="$BR-DEC-11" flag="fatal" id="BR-DEC-11">[BR-DEC-11]-The allowed maximum number of
decimals for the Sum of charges on document level (BT-108) is 2.</assert>
<assert test="$BR-DEC-12" flag="fatal" id="BR-DEC-12">[BR-DEC-12]-The allowed maximum number of
decimals for the Invoice total amount without VAT (BT-109) is 2.</assert>
<assert test="$BR-DEC-13" flag="fatal" id="BR-DEC-13">[BR-DEC-13]-The allowed maximum number of
decimals for the Invoice total VAT amount (BT-110) is 2.</assert>
<assert test="$BR-DEC-14" flag="fatal" id="BR-DEC-14">[BR-DEC-14]-The allowed maximum number of
decimals for the Invoice total amount with VAT (BT-112) is 2.</assert>
<assert test="$BR-DEC-15" flag="fatal" id="BR-DEC-15">[BR-DEC-15]-The allowed maximum number of
decimals for the Invoice total VAT amount in accounting currency (BT-111) is 2.</assert>
<assert test="$BR-DEC-16" flag="fatal" id="BR-DEC-16">[BR-DEC-16]-The allowed maximum number of
decimals for the Paid amount (BT-113) is 2.</assert>
<assert test="$BR-DEC-17" flag="fatal" id="BR-DEC-17">[BR-DEC-17]-The allowed maximum number of
decimals for the Rounding amount (BT-114) is 2.</assert>
<assert test="$BR-DEC-18" flag="fatal" id="BR-DEC-18">[BR-DEC-18]-The allowed maximum number of
decimals for the Amount due for payment (BT-115) is 2.</assert>
</rule>
<rule context="$Invoice ">
<assert test="$BR-01" flag="fatal" id="BR-01">[BR-01]-An Invoice shall have a Specification
identification. </assert>
<assert test="$BR-02" flag="fatal" id="BR-02">[BR-02]-An Invoice shall have an Invoice number. </assert>
<assert test="$BR-03" flag="fatal" id="BR-03">[BR-03]-An Invoice shall have an Invoice issue
date. </assert>
<assert test="$BR-04" flag="fatal" id="BR-04">[BR-04]-An Invoice shall have an Invoice type
code. </assert>
<assert test="$BR-05" flag="fatal" id="BR-05">[BR-05]-An Invoice shall have an Invoice currency
code. </assert>
<assert test="$BR-06" flag="fatal" id="BR-06">[BR-06]-An Invoice shall contain Seller name. </assert>
<assert test="$BR-07" flag="fatal" id="BR-07">[BR-07]-An Invoice shall contain Buyer name. </assert>
<assert test="$BR-08" flag="fatal" id="BR-08">[BR-08]-An Invoice shall contain the Seller postal
address. </assert>
<assert test="$BR-09" flag="fatal" id="BR-09">[BR-09]-A Seller postal address shall contain a
Seller country code. </assert>
<assert test="$BR-10" flag="fatal" id="BR-10">[BR-10]-An Invoice shall contain the Buyer postal
address. </assert>
<assert test="$BR-11" flag="fatal" id="BR-11">[BR-11]-A Buyer postal address shall contain a
Buyer country code. </assert>
<assert test="$BR-12" flag="fatal" id="BR-12">[BR-12]-An Invoice shall have the Sum of Invoice
line net amount. </assert>
<assert test="$BR-13" flag="fatal" id="BR-13">[BR-13]-An Invoice shall have the Invoice total
amount without VAT. </assert>
<assert test="$BR-14" flag="fatal" id="BR-14">[BR-14]-An Invoice shall have the Invoice total
amount with VAT. </assert>
<assert test="$BR-15" flag="fatal" id="BR-15">[BR-15]-An Invoice shall have the Amount due for
payment. </assert>
<assert test="$BR-16" flag="fatal" id="BR-16">[BR-16]-An Invoice shall have at least one Invoice
line. </assert>
<assert test="$BR-CO-01" flag="fatal" id="BR-CO-01">[BR-CO-01]-Only one language shall be used
in an Invoice: Invoice language code, if used, shall only occur once..</assert>
<assert test="$BR-CO-03" flag="fatal" id="BR-CO-03">[BR-CO-03]-Value added tax point date and
Value added tax point date code are mutually exclusive. </assert>
<assert test="$BR-CO-10" flag="fatal" id="BR-CO-10">[BR-CO-10]-Sum of Invoice line net amount =
Σ Invoice line net amount. </assert>
<assert test="$BR-CO-11" flag="fatal" id="BR-CO-11">[BR-CO-11]-Sum of allowances on document
level = Σ Document level allowance amount. </assert>
<assert test="$BR-CO-12" flag="fatal" id="BR-CO-12">[BR-CO-12]-Sum of charges on document level
= Σ Document level charge amount. </assert>
<assert test="$BR-CO-13" flag="fatal" id="BR-CO-13">[BR-CO-13]-Invoice total amount without VAT
= Σ Invoice line net amount - Sum of allowances on document level + Sum of charges on document
level. </assert>
<assert test="$BR-CO-15" flag="fatal" id="BR-CO-15">[BR-CO-15]-Invoice total amount with VAT =
Invoice total amount without VAT + Invoice total VAT amount. </assert>
<assert test="$BR-CO-16" flag="fatal" id="BR-CO-16">[BR-CO-16]-Amount due for payment = Invoice
total amount with VAT-Paid amount + Rounding amount (BT-114). </assert>
<assert test="$BR-CO-18" flag="fatal" id="BR-CO-18">[BR-CO-18]-An invoice shall at least have
one VAT breakdown group (BG-23). </assert>
<assert test="$BR-CO-25" flag="fatal" id="BR-CO-25">[BR-CO-25]-In case the Amount due for
payment (BT-115) is positive, either the Payment due date (BT-9) or the Payment terms (BT-20)
shall be present.</assert>
<assert test="$BR-S-01" flag="fatal" id="BR-S-01">[BR-S-01]-An Invoice that contains a line, a
document level allowance or a document level charge where the Invoiced item VAT category code
(BT-151, BT-95 or BT-102) is "Standard rated" shall contain in the VAT breakdown (BG-23) at
least one VAT category code (BT-118) equal with "Standard rated". </assert>
<assert test="$BR-Z-01" flag="fatal" id="BR-Z-01">[BR-Z-01]-An Invoice that contains a line, a
document level allowance or a document level charge where the Invoiced item 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".</assert>
<assert test="$BR-E-01" flag="fatal" id="BR-E-01">[BR-E-01]-An Invoice that contains a line, a
document level allowance or a document level charge where the Invoiced item VAT category code
(BT-151, BT-95 or BT-102) is "Exempt from VAT" shall contain in the VAT breakdown (BG-23)
exactly one VAT category code (BT-118) equal with "Exempt from VAT".</assert>
<assert test="$BR-AE-01" flag="fatal" id="BR-AE-01">[BR-AE-01]-An Invoice that contains a line,
a document level allowance or a document level charge where the Invoiced item VAT category
code (BT-151, BT-95 or BT-102) is "VAT reverse charge" shall contain in the VAT breakdown
(BG-23) exactly one VAT category code (BT-118) equal with "VAT reverse charge".</assert>
<assert test="$BR-IC-01" flag="fatal" id="BR-IC-01">[BR-IC-01]-An Invoice that contains a line,
a document level allowance or a document level charge where the Invoiced item VAT category
code (BT-151, BT-95 or BT-102) is "Intra-community supply" shall contain in the VAT breakdown
(BG-23) exactly one VAT category code (BT-118) equal with "Intra-community supply".</assert>
<assert test="$BR-G-01" flag="fatal" id="BR-G-01">[BR-G-01]-An Invoice that contains a line, a
document level allowance or a document level charge where the Invoiced item 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".</assert>
<assert test="$BR-O-01" flag="fatal" id="BR-O-01">[BR-O-01]-An Invoice that contains a line, a
document level allowance or a document level charge where the Invoiced item VAT category code
(BT-151, BT-95 or BT-102) is "Not subject to VAT" shall contain in the VAT breakdown (BG-23)
exactly one VAT category code (BT-118) equal with "Out of scope of VAT".</assert>
<assert test="$BR-AF-01" flag="fatal" id="BR-AF-01">[BR-IG-01]-An Invoice that contains a line,
a document level allowance or a document level charge where the Invoiced item 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". </assert>
<assert test="$BR-AG-01" flag="fatal" id="BR-AG-01">[BR-IP-01]-An Invoice that contains a line,
a document level allowance or a document level charge where the Invoiced item VAT category
code (BT-151, BT-95 or BT-102) is "IPSI" shall contain in the VAT breakdown (BG-23) at least
one VAT category code (BT-118) equal with "IPSI". </assert>
</rule>
<rule context="$Invoice_Line ">
<assert test="$BR-21" flag="fatal" id="BR-21">[BR-21]-Each Invoice line shall have an Invoice
line identifier. </assert>
<assert test="$BR-22" flag="fatal" id="BR-22">[BR-22]-Each Invoice line shall have an Invoiced
quantity. </assert>
<assert test="$BR-23" flag="fatal" id="BR-23">[BR-23]-An invoiced quantity shall have an Invoice
quantity unit of measure. </assert>
<assert test="$BR-24" flag="fatal" id="BR-24">[BR-24]-Each Invoice line shall have an Invoice
line net amount. </assert>
<assert test="$BR-25" flag="fatal" id="BR-25">[BR-25]-Each Invoice line shall contain the Item
name. </assert>
<assert test="$BR-26" flag="fatal" id="BR-26">[BR-26]-Each Invoice line shall contain the Item
net price. </assert>
<assert test="$BR-27" flag="fatal" id="BR-27">[BR-27]-Invoice line item net price shall NOT be
negative. </assert>
<assert test="$BR-28" flag="fatal" id="BR-28">[BR-28]-Invoice line item gross price shall NOT be
negative. </assert>
<assert test="$BR-CO-04" flag="fatal" id="BR-CO-04">[BR-CO-04]-Each Invoice line shall be
categorized with an Invoiced item VAT category code. </assert>
<assert test="$BR-DEC-23" flag="fatal" id="BR-DEC-23">[BR-DEC-23]-The allowed maximum number of
decimals for the Invoice line net amount (BT-131) is 2.</assert>
</rule>
<rule context="$Invoice_line_allowances ">
<assert test="$BR-41" flag="fatal" id="BR-41">[BR-41]-Each Invoice line allowance shall have an
Invoice line allowance amount. </assert>
<assert test="$BR-42" flag="fatal" id="BR-42">[BR-42]-Each Invoice line allowance shall have an
Invoice line allowance reason or an Invoice allowance reason code. </assert>
<assert test="$BR-CO-07" flag="fatal" id="BR-CO-07">[BR-CO-07]-Invoice line allowance reason
code and Invoice line allowance reason shall indicate the same type of allowance reason. </assert>
<assert test="$BR-CO-23" flag="fatal" id="BR-CO-23">[BR-CO-23]-Each Invoice line allowance
(BG-27) must contain a Invoice line allowance reason or a Invoice line allowance reason code,
or both.</assert>
<assert test="$BR-DEC-24" flag="fatal" id="BR-DEC-24">[BR-DEC-24]-The allowed maximum number of
decimals for the Invoice line allowance amount (BT-136) is 2.</assert>
<assert test="$BR-DEC-25" flag="fatal" id="BR-DEC-25">[BR-DEC-25]-The allowed maximum number of
decimals for the Invoice line allowance base amount (BT-137) is 2.</assert>
</rule>
<rule context="$Invoice_line_charges ">
<assert test="$BR-43" flag="fatal" id="BR-43">[BR-43]-Each Invoice line charge shall have an
Invoice line charge amount. </assert>
<assert test="$BR-44" flag="fatal" id="BR-44">[BR-44]-Each Invoice line charge shall have an
Invoice line charge reason or an Invoice charge reason code. </assert>
<assert test="$BR-CO-08" flag="fatal" id="BR-CO-08">[BR-CO-08]-Invoice line charge reason code
and Invoice line charge reason shall indicate the same type of charge reason. </assert>
<assert test="$BR-CO-24" flag="fatal" id="BR-CO-24">[BR-CO-24]-Each Invoice line charge (BG-28)
must contain a Invoice line charge reason or a Invoice line charge reason code, or
both.</assert>
<assert test="$BR-DEC-27" flag="fatal" id="BR-DEC-27">[BR-DEC-27]-The allowed maximum number of
decimals for the Invoice line charge amount (BT-141) is 2.</assert>
<assert test="$BR-DEC-28" flag="fatal" id="BR-DEC-28">[BR-DEC-28]-The allowed maximum number of
decimals for the Invoice line charge base amount (BT-142) is 2.</assert>
</rule>
<rule context="$Invoice_Line_Period ">
<assert test="$BR-30" flag="fatal" id="BR-30">[BR-30]-If both Invoice line period start date and
Invoice line period end date are given then the Invoice line period end date shall be later or
equal to the Invoice line period start date.</assert>
<assert test="$BR-CO-20" flag="fatal" id="BR-CO-20">[BR-CO-20]-If Invoice line period (BG-26) is
used, the Invoice line period start date or the Invoice line period end date shall be filled,
or both.</assert>
</rule>
<rule context="$Invoice_Period ">
<assert test="$BR-29" flag="fatal" id="BR-29">[BR-29]-If both Delivery period start date and
Delivery period end date are given then the Delivery period end date shall be later or equal
to the Delivery period start date. </assert>
<assert test="$BR-CO-19" flag="fatal" id="BR-CO-19">[BR-CO-19]-If Delivery or invoice period
(BG-14) is used, the Delivery period start date or the Delivery period end date shall be
filled, or both.</assert>
</rule>
<rule context="$Item_attributes ">
<assert test="$BR-54" flag="fatal" id="BR-54">[BR-54]-Each Item attribute shall contain an Item
attribute name and an Item attribute value. </assert>
</rule>
<rule context="$Payee ">
<assert test="$BR-17" flag="fatal" id="BR-17">[BR-17]-The Payee name shall be provided in the
Invoice, if the Payee is different from the Seller. </assert>
</rule>
<rule context="$Payment_instructions ">
<assert test="$BR-49" flag="fatal" id="BR-49">[BR-49]-A payment instruction shall specify the
Payment means type code. </assert>
<assert test="$BR-CO-02" flag="fatal" id="BR-CO-02">[BR-CO-02]-Account identification shall be
present if payment means is credit transfer. </assert>
</rule>
<rule context="$Preceding_Invoice ">
<assert test="$BR-55" flag="fatal" id="BR-55">[BR-55]-Each Preceding invoice reference shall
contain a preceding invoice number.</assert>
</rule>
<rule context="$Seller ">
<assert test="$BR-CO-26" flag="fatal" id="BR-CO-26">[BR-CO-26]-In order for the Buyer to
automatically identify a supplier, either the Seller identifier (BT-29), the Seller legal
registration identifier (BT-30) or the Seller VAT identifier (BT-31) shall be
present.</assert>
</rule>
<rule context="$Tax_Representative ">
<assert test="$BR-18" flag="fatal" id="BR-18">[BR-18]-The Seller tax representative name shall
be provided in the Invoice, if the Seller has a tax representative party. </assert>
<assert test="$BR-19" flag="fatal" id="BR-19">[BR-19]-The Seller tax representative postal
address shall be provided in the Invoice, if the Seller has a tax representative party. </assert>
<assert test="$BR-20" flag="fatal" id="BR-20">[BR-20]-The Seller tax representative postal
address shall contain a Tax representative country code, if the Seller has a tax
representative party. </assert>
</rule>
<rule context="$Accounting_currency ">
<assert test="$BR-53" flag="fatal" id="BR-53">[BR-53]-If the VAT accounting currency code is
different than the Invoice currency code, then the Invoice total VAT amount in accounting
currency shall be provided. </assert>
</rule>
<rule context="$Tax_Total ">
<assert test="$BR-CO-14" flag="fatal" id="BR-CO-14">[BR-CO-14]-Invoice total VAT amount = Σ VAT
category tax amount. </assert>
</rule>
<rule context="$VAT_breakdown ">
<assert test="$BR-45" flag="fatal" id="BR-45">[BR-45]-Each VAT breakdown shall have a VAT
category taxable amount. </assert>
<assert test="$BR-46" flag="fatal" id="BR-46">[BR-46]-Each VAT breakdown shall have a VAT
category tax amount. </assert>
<assert test="$BR-47" flag="fatal" id="BR-47">[BR-47]-Each VAT breakdown shall be defined
through a VAT category code. </assert>
<assert test="$BR-48" flag="fatal" id="BR-48">[BR-48]-Each VAT breakdown shall have a VAT
category rate, except if the Invoice is outside the scope of VAT. </assert>
<!-- BR-CO-17 was moved here from Tax_subtotal -->
<assert test="$BR-CO-17" flag="fatal" id="BR-CO-17">[BR-CO-17]-VAT category tax amount = VAT
category taxable amount x (VAT category rate / 100), rounded "half up" to two decimals. </assert>
<assert test="$BR-DEC-19" flag="fatal" id="BR-DEC-19">[BR-DEC-19]-The allowed maximum number of
decimals for the VAT category taxable amount (BT-116) is 2.</assert>
<assert test="$BR-DEC-20" flag="fatal" id="BR-DEC-20">[BR-DEC-20]-The allowed maximum number of
decimals for the VAT category tax amount (BT-117) is 2.</assert>
</rule>
<rule context="$VAT_identifiers ">
<assert test="$BR-CO-09" flag="fatal" id="BR-CO-09">[BR-CO-09]-The Seller VAT identifier, Seller
tax representative VAT identifier, Buyer VAT identifier shall have a prefix in accordance with
ISO code ISO 3166-1 alpha-2 by which the Member State of issue may be identified.
Nevertheless, Greece may use the prefix ‘EL’. </assert>
</rule>
<rule context="$VATAE ">
<assert test="$BR-AE-08" flag="fatal" id="BR-AE-08">[BR-AE-08]-In a VAT breakdown (BG-23) where
VAT category code (BT-118) is "VAT reverse charge", the VAT category taxable amount (BT-116)
shall equal the sum of Invoice line net amounts (BT-131) minus document level allowance
amounts (BT-92) plus document level charge amounts (BT-99) where the VAT category code
(BT-151, BT-102, BT-96) are "VAT reverse charge". </assert>
<assert test="$BR-AE-09" flag="fatal" id="BR-AE-09">[BR-AE-09]-The VAT category tax amount
(BT-117) in VAT breakdown (BG-23) where VAT category code (BT-118) is "VAT reverse charge"
shall equal 0 (zero). </assert>
<assert test="$BR-AE-10" flag="fatal" id="BR-AE-10">[BR-AE-10]-A VAT Breakdown (BG-23) with VAT
Category code (BT-118) "VAT reverse charge" shall have a VAT exemption reason code (BT-121) or
VAT exemption reason text (BT-120). </assert>
</rule>
<rule context="$VATAE_Allowance ">
<assert test="$BR-AE-03" flag="fatal" id="BR-AE-03">[BR-AE-03]-An Invoice that contains a
document level allowance where the Invoiced item VAT category code (BT-151) is "VAT reverse
charge" shall contain the Sellers VAT identifier (BT-31), the Seller Tax registration
identifier (BT-32) or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT
identifier (BT-48). </assert>
<assert test="$BR-AE-06" flag="fatal" id="BR-AE-06">[BR-AE-06]-In a document level allowance
where the Invoice item VAT category code (BT-95) is "VAT reverse charge" the Invoiced item VAT
rate (BT-96) shall be greater than 0 (zero). </assert>
</rule>
<rule context="$VATAE_Charge ">
<assert test="$BR-AE-04" flag="fatal" id="BR-AE-04">[BR-AE-04]-An Invoice that contains a
document level charge where the Invoiced item VAT category code (BT-151) is "VAT reverse
charge" shall contain the Sellers VAT identifier (BT-31), the Seller Tax registration
identifier (BT-32) or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT
identifier (BT-48). </assert>
<assert test="$BR-AE-07" flag="fatal" id="BR-AE-07">[BR-AE-07]-In a document level charge where
the Invoice item VAT category code (BT-102) is "VAT reverse charge" the Invoiced item VAT rate
(BT-103) shall be greater than 0 (zero). </assert>
</rule>
<rule context="$VATAE_Line ">
<assert test="$BR-AE-02" flag="fatal" id="BR-AE-02">[BR-AE-02]-An Invoice that contains a line
where the Invoiced item VAT category code (BT-151) is "VAT reverse charge" shall contain the
Sellers VAT identifier (BT-31), the Seller Tax registration identifier (BT-32) or the Seller
tax representative VAT identifier (BT-63) and the Buyer VAT identifier or the Buyer tax
registration identifier. </assert>
<assert test="$BR-AE-05" flag="fatal" id="BR-AE-05">[BR-AE-05]-In an Invoice line where the
Invoice item VAT category code (BT-151) is "VAT reverse charge" the Invoiced item VAT rate
(BT-152) shall be greater than 0 (zero). </assert>
</rule>
<rule context="$VATAF ">
<assert test="$BR-AF-08" flag="fatal" id="BR-AF-08">[BR-IG-08]-For each different value of VAT
category rate (BT-119) where the VAT category code (BT-118) is "IGIC", 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-96)
is "IGIC" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119). </assert>
<assert test="$BR-AF-09" flag="fatal" id="BR-AF-09">[BR-IG-09]-The VAT category tax amount
(BT-117) in VAT breakdown (BG-23) where VAT category code (BT-118) is "IGIC" shall equal the
VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119). </assert>
<assert test="$BR-AF-10" flag="fatal" id="BR-AF-10">[BR-IG-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). </assert>
</rule>
<rule context="$VATAF_Line ">
<assert test="$BR-AF-02" flag="fatal" id="BR-AF-02">[BR-IG-02]-An Invoice that contains a line
where the Invoiced item VAT category code (BT-151) is "IGIC" shall contain the Sellers VAT
identifier (BT-31), the Seller Tax registration identifier (BT-32) or the Seller tax
representative VAT identifier (BT-63). </assert>
<assert test="$BR-AF-05" flag="fatal" id="BR-AF-05">[BR-IG-05]-In an Invoice line where the
Invoice item VAT category code (BT-151) is "IGIC" the Invoiced item VAT rate (BT-152) shall be
greater than 0 (zero). </assert>
</rule>
<rule context="$VATAF_Allowance ">
<assert test="$BR-AF-03" flag="fatal" id="BR-AF-03">[BR-IG-03]-An Invoice that contains a
document level allowance where the Invoiced item VAT category code (BT-151) is "IGIC" shall
contain the Sellers VAT identifier (BT-31), the Seller Tax registration identifier (BT-32) or
the Seller tax representative VAT identifier (BT-63). </assert>
<assert test="$BR-AF-06" flag="fatal" id="BR-AF-06">[BR-IG-06]-In a document level allowance
where the Invoice item VAT category code (BT-95) is "IGIC" the Invoiced item VAT rate (BT-96)
shall be greater than 0 (zero). </assert>
</rule>
<rule context="$VATAF_Charge ">
<assert test="$BR-AF-04" flag="fatal" id="BR-AF-04">[BR-IG-04]-An Invoice that contains a
document level charge where the Invoiced item VAT category code (BT-151) is "IGIC" shall
contain the Sellers VAT identifier (BT-31), the Seller Tax registration identifier (BT-32) or
the Seller tax representative VAT identifier (BT-63). </assert>
<assert test="$BR-AF-07" flag="fatal" id="BR-AF-07">[BR-IG-07]-In a document level charge where
the Invoice item VAT category code (BT-102) is "IGIC" the Invoiced item VAT rate (BT-103)
shall be greater than 0 (zero). </assert>
</rule>
<rule context="$VATAG ">
<assert test="$BR-AG-08" flag="fatal" id="BR-AG-08">[BR-IP-08]-For each different value of VAT
category rate (BT-119) where the VAT category code (BT-118) is "IPSI", the VAT category
taxable amount (BT-116) in a VAT breakdown (BG-23) shall equal the sum of Invoice line net
amounts (BT-131) plus the sum of document level charge amounts (BT-99) minus the sum of
document level allowance amounts (BT-92) where the VAT category code (BT-151, BT-102, BT-96)
is "IPSI" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119). </assert>
<assert test="$BR-AG-09" flag="fatal" id="BR-AG-09">[BR-IP-09]-The VAT category tax amount
(BT-117) in VAT breakdown (BG-23) where VAT category code (BT-118) is "IPSI" shall equal the
VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119). </assert>
<assert test="$BR-AG-10" flag="fatal" id="BR-AG-10">[BR-IP-10]-A VAT Breakdown (BG-23) with VAT
Category code (BT-118) "IPSI" shall not have a VAT exemption reason code (BT-121) or VAT
exemption reason text (BT-120). </assert>
</rule>
<rule context="$VATAG_Line ">
<assert test="$BR-AG-02" flag="fatal" id="BR-AG-02">[BR-IP-02]-An Invoice that contains a line
where the Invoiced item VAT category code (BT-151) is "IPSI" shall contain the Sellers VAT
identifier (BT-31), the Seller Tax registration identifier (BT-32) or the Seller tax
representative VAT identifier (BT-63). </assert>
<assert test="$BR-AG-05" flag="fatal" id="BR-AG-05">[BR-IP-05]-In an Invoice line where the
Invoice item VAT category code (BT-151) is "IPSI" the Invoiced item VAT rate (BT-152) shall be
greater than 0 (zero). </assert>
</rule>
<rule context="$VATAG_Allowance ">
<assert test="$BR-AG-03" flag="fatal" id="BR-AG-03">[BR-IP-03]-An Invoice that contains a
document level allowance where the Invoiced item VAT category code (BT-151) is "IPSI" shall
contain the Sellers VAT identifier (BT-31), the Seller Tax registration identifier (BT-32) or
the Seller tax representative VAT identifier (BT-63). </assert>
<assert test="$BR-AG-06" flag="fatal" id="BR-AG-06">[BR-IP-06]-In a document level allowance
where the Invoice item VAT category code (BT-95) is "IPSI" the Invoiced item VAT rate (BT-96)
shall be greater than 0 (zero). </assert>
</rule>
<rule context="$VATAG_Charge ">
<assert test="$BR-AG-04" flag="fatal" id="BR-AG-04">[BR-IP-04]-An Invoice that contains a
document level charge where the Invoiced item VAT category code (BT-151) is "IGIC" shall
contain the Sellers VAT identifier (BT-31), the Seller Tax registration identifier (BT-32) or
the Seller tax representative VAT identifier (BT-63). </assert>
<assert test="$BR-AG-07" flag="fatal" id="BR-AG-07">[BR-IP-07]-In a document level charge where
the Invoice item VAT category code (BT-102) is "IPSI" the Invoiced item VAT rate (BT-103)
shall be greater than 0 (zero). </assert>
</rule>
<rule context="$VATE ">
<assert test="$BR-E-08" flag="fatal" id="BR-E-08">[BR-E-08]-In a VAT breakdown (BG-23) where 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 document level allowance amounts
(BT-92) plus document level charge amounts (BT-99) where the VAT category code (BT-151,
BT-102, BT-96) are "Exempt from VAT". </assert>
<assert test="$BR-E-09" flag="fatal" id="BR-E-09">[BR-E-09]-The VAT category tax amount (BT-117)
in VAT breakdown (BG-23) where VAT category code (BT-118) is "Exempt from VAT" shall equal 0
(zero). </assert>
<assert test="$BR-E-10" flag="fatal" id="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
VAT exemption reason text (BT-120). </assert>
</rule>
<rule context="$VATE_Allowance ">
<assert test="$BR-E-03" flag="fatal" id="BR-E-03">[BR-E-03]-An Invoice that contains a document
level allowance where the Invoiced item VAT category code (BT-151) is "Exempt from VAT" shall
contain the Sellers VAT identifier (BT-31), the Seller Tax registration identifier (BT-32) or
the Seller tax representative VAT identifier (BT-63). </assert>
<assert test="$BR-E-06" flag="fatal" id="BR-E-06">[BR-E-06]-In a document level allowance where
the Invoice item VAT category code (BT-95) is "Exempt from VAT" the Invoiced item VAT rate
(BT-96) shall be greater than 0 (zero). </assert>
</rule>
<rule context="$VATE_Charge ">
<assert test="$BR-E-04" flag="fatal" id="BR-E-04">[BR-E-04]-An Invoice that contains a document
level charge where the Invoiced item VAT category code (BT-151) is "Exempt from VAT" shall
contain the Sellers VAT identifier (BT-31), the Seller Tax registration identifier (BT-32) or
the Seller tax representative VAT identifier (BT-63). </assert>
<assert test="$BR-E-07" flag="fatal" id="BR-E-07">[BR-E-07]-In a document level charge where the
Invoice item VAT category code (BT-102) is "Exempt from VAT" the Invoiced item VAT rate
(BT-103) shall be greater than 0 (zero). </assert>
</rule>
<rule context="$VATE_Line ">
<assert test="$BR-E-02" flag="fatal" id="BR-E-02">[BR-E-02]-An Invoice that contains a line
where the Invoiced item VAT category code (BT-151) is "Exempt from VAT" shall contain the
Sellers VAT identifier (BT-31), the Seller Tax registration identifier (BT-32) or the Seller
tax representative VAT identifier (BT-63). </assert>
<assert test="$BR-E-05" flag="fatal" id="BR-E-05">[BR-E-05]-In an Invoice line where the Invoice
item VAT category code (BT-151) is "Exempt from VAT" the Invoiced item VAT rate (BT-152) shall
be greater than 0 (zero). </assert>
</rule>
<rule context="$VATG ">
<assert test="$BR-G-08" flag="fatal" id="BR-G-08">[BR-G-08]-In a VAT breakdown (BG-23) where VAT
category code (BT-118) is "Export ouside the EU", the VAT category taxable amount (BT-116)
shall equal the sum of Invoice line net amounts (BT-131) minus document level allowance
amounts (BT-92) plus document level charge amounts (BT-99) where the VAT category code
(BT-151, BT-102, BT-96) are "Export ouside the EU". </assert>
<assert test="$BR-G-09" flag="fatal" id="BR-G-09">[BR-G-09]-The VAT category tax amount (BT-117)
in VAT breakdown (BG-23) where VAT category code (BT-118) is "Export ouside the EU" shall
equal 0 (zero). </assert>
<assert test="$BR-G-10" flag="fatal" id="BR-G-10">[BR-G-10]-A VAT Breakdown (BG-23) with VAT
Category code (BT-118) "Export ouside the EU" shall have a VAT exemption reason code (BT-121)
or VAT exemption reason text (BT-120). </assert>
<assert test="$BR-G-11" flag="fatal" id="BR-G-11">[BR-G-11]-In an Invoice with a VAT breakdown
(BG-23) where the VAT category code (BT-118) is "Export ouside the EU" the actual delivery
date (BT-72) or the delivery period (BG-14) shall not be blank.</assert>
<assert test="$BR-G-12" flag="fatal" id="BR-G-12">[BR-G-12]-In an Invoice with a VAT breakdown
(BG-23) where the VAT category code (BT-118) is "Export ouside the EU" the deliver to country
code (BT-80) shall not be blank.</assert>
</rule>
<rule context="$VATG_Allowance ">
<assert test="$BR-G-03" flag="fatal" id="BR-G-03">[BR-G-03]-An Invoice that contains a document
level allowance where the Invoiced item VAT category code (BT-151) is "Export outside the EU"
shall contain the Sellers VAT identifier (BT-31), the Seller Tax registration identifier
(BT-32) or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier
(BT-48). </assert>
<assert test="$BR-G-06" flag="fatal" id="BR-G-06">[BR-G-06]-In a document level allowance where
the Invoice item VAT category code (BT-95) is "Export outside the EU" the Invoiced item VAT
rate (BT-96) shall be greater than 0 (zero). </assert>
</rule>
<rule context="$VATG_Charge ">
<assert test="$BR-G-04" flag="fatal" id="BR-G-04">[BR-G-04]-An Invoice that contains a document
level charge where the Invoiced item VAT category code (BT-151) is "Export outside the EU"
shall contain the Sellers VAT identifier (BT-31), the Seller Tax registration identifier
(BT-32) or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier
(BT-48). </assert>
<assert test="$BR-G-07" flag="fatal" id="BR-G-07">[BR-G-07]-In a document level charge where the
Invoice item VAT category code (BT-102) is "Export outside the EU" the Invoiced item VAT rate
(BT-103) shall be greater than 0 (zero). </assert>
</rule>
<rule context="$VATG_Line ">
<assert test="$BR-G-02" flag="fatal" id="BR-G-02">[BR-G-02]-An Invoice that contains a line
where the Invoiced item VAT category code (BT-151) is "Export outside the EU" shall contain
the Sellers VAT identifier (BT-31) or the Seller tax representative VAT identifier (BT-63). </assert>
<assert test="$BR-G-05" flag="fatal" id="BR-G-05">[BR-G-05]-In an Invoice line where the Invoice
item VAT category code (BT-151) is "Export outside the EU" the Invoiced item VAT rate (BT-152)
shall be greater than 0 (zero). </assert>
</rule>
<rule context="$VATIC ">
<assert test="$BR-IC-08" flag="fatal" id="BR-IC-08">[BR-IC-08]-In a VAT breakdown (BG-23) where
VAT category code (BT-118) is "Intra-community suply", the VAT category taxable amount
(BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus document level
allowance amounts (BT-92) plus document level charge amounts (BT-99) where the VAT category
code (BT-151, BT-102, BT-96) are "Intra-community suply". </assert>
<assert test="$BR-IC-09" flag="fatal" id="BR-IC-09">[BR-IC-09]-The VAT category tax amount
(BT-117) in VAT breakdown (BG-23) where VAT category code (BT-118) is "Intra-community suply"
shall equal 0 (zero). </assert>
<assert test="$BR-IC-10" flag="fatal" id="BR-IC-10">[BR-IC-10]-A VAT Breakdown (BG-23) with VAT
Category code (BT-118) "Intra-community suply" shall have a VAT exemption reason code (BT-121)
or VAT exemption reason text (BT-120). </assert>
<assert test="$BR-IC-11" flag="fatal" id="BR-IC-11">[BR-IC-11]-In an Invoice with a VAT
breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" the actual
delivery date (BT-72) or the delivery period (BG-14) shall not be blank.</assert>
<assert test="$BR-IC-12" flag="fatal" id="BR-IC-12">[BR-IC-12]-In an Invoice with a VAT
breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" the deliver
to country code (BT-80) shall not be blank.</assert>
</rule>
<rule context="$VATIC_Allowance ">
<assert test="$BR-IC-03" flag="fatal" id="BR-IC-03">[BR-IC-03]-An Invoice that contains a
document level allowance where the Invoiced item VAT category code (BT-151) is
"Intra-community supply" shall contain the Sellers VAT identifier (BT-31), the Seller Tax
registration identifier (BT-32) or the Seller tax representative VAT identifier (BT-63) and
the Buyer VAT identifier (BT-48). </assert>
<assert test="$BR-IC-06" flag="fatal" id="BR-IC-06">[BR-IC-06]-In a document level allowance
where the Invoice item VAT category code (BT-95) is "Intra-community supply" the Invoiced item
VAT rate (BT-96) shall be greater than 0 (zero). </assert>
</rule>
<rule context="$VATIC_Charge ">
<assert test="$BR-IC-04" flag="fatal" id="BR-IC-04">[BR-IC-04]-An Invoice that contains a
document level charge where the Invoiced item VAT category code (BT-151) is "Intra-community
supply" shall contain the Sellers VAT identifier (BT-31), the Seller Tax registration
identifier (BT-32) or the Seller tax representative VAT identifier (BT-63) and the Buyer VAT
identifier (BT-48). </assert>
<assert test="$BR-IC-07" flag="fatal" id="BR-IC-07">[BR-IC-07]-In a document level charge where
the Invoice item VAT category code (BT-102) is "Intra-community supply" the Invoiced item VAT
rate (BT-103) shall be greater than 0 (zero). </assert>
</rule>
<rule context="$VATIC_Line ">
<assert test="$BR-IC-02" flag="fatal" id="BR-IC-02">[BR-IC-02]-An Invoice that contains a line
where the Invoiced item VAT category code (BT-151) is "Intra-community supply" shall contain
the Sellers VAT identifier (BT-31) or the Seller tax representative VAT identifier (BT-63) and
the Buyer VAT identifier. </assert>
<assert test="$BR-IC-05" flag="fatal" id="BR-IC-05">[BR-IC-05]-In an Invoice line where the
Invoice item VAT category code (BT-151) is "Intra-community supply" the Invoiced item VAT rate
(BT-152) shall be greater than 0 (zero). </assert>
</rule>
<rule context="$VATO ">
<assert test="$BR-O-08" flag="fatal" id="BR-O-08">[BR-O-08]-In a VAT breakdown (BG-23) where VAT
category code (BT-118) is "Not subject to VAT", the VAT category taxable amount (BT-116) shall
equal the sum of Invoice line net amounts (BT-131) minus document level allowance amounts
(BT-92) plus document level charge amounts (BT-99) where the VAT category code (BT-151,
BT-102, BT-96) are "Not subject to VAT". </assert>
<assert test="$BR-O-09" flag="fatal" id="BR-O-09">[BR-O-09]-The VAT category tax amount (BT-117)
in VAT breakdown (BG-23) where VAT category code (BT-118) is "Not subject to VAT" shall equal
0 (zero). </assert>
<assert test="$BR-O-10" flag="fatal" id="BR-O-10">[BR-O-10]-A VAT Breakdown (BG-23) with VAT
Category code (BT-118) "Not subject to VAT" shall have a VAT exemption reason code (BT-121),
meaning "Not subject to VAT" or a VAT exemption reason text (BT-120) "Outside scope of VAT"
(or the equivalent standard text in another language). </assert>
<assert test="$BR-O-11" flag="fatal" id="BR-O-11">[BR-O-11]-An Invoice that contains a VAT
breakdown group (BG-23) with a VAT category code (BT-118) as "Not subject to VAT" shall not
contain other VAT breakdown groups (BG-23).</assert>
<assert test="$BR-O-12" flag="fatal" id="BR-O-12">[BR-O-12]-An Invoice that contains a VAT
breakdown group (BG-23) with a VAT category code (BT-118) as "Not subject to VAT" shall not
contain lines where the Invoiced item VAT category code (BT-151) is not "Not subject to
VAT".</assert>
</rule>
<rule context="$VATO_Allowance ">
<assert test="$BR-O-03" flag="fatal" id="BR-O-03">[BR-O-03]-An Invoice that contains a document
level allowance where the Invoiced item VAT category code (BT-151) is "Not subject to VAT"
shall not contain the Sellers VAT identifier (BT-31), the Seller tax representative VAT
identifier (BT-63) or the Buyer VAT identifier (BT-48). </assert>
<assert test="$BR-O-06" flag="fatal" id="BR-O-06">[BR-O-06]-A document level allowance where VAT
category code (BT-151) is "Not subject to VAT" shall not contain an invoiced item VAT rate
(BT-152).</assert>
</rule>
<rule context="$VATO_Charge ">
<assert test="$BR-O-04" flag="fatal" id="BR-O-04">[BR-O-04]-An Invoice that contains a document
level allowance where the Invoiced item VAT category code (BT-151) is "Not subject to VAT"
shall not contain the Sellers VAT identifier (BT-31), the Seller tax representative VAT
identifier (BT-63) or the Buyer VAT identifier (BT-48). </assert>
<assert test="$BR-O-07" flag="fatal" id="BR-O-07">[BR-O-07]-A document level charge where VAT
category code (BT-151) is "Not subject to VAT" shall not contain an invoiced item VAT rate
(BT-152).</assert>
</rule>
<rule context="$VATO_Line ">
<assert test="$BR-O-02" flag="fatal" id="BR-O-02">[BR-O-02]-An Invoice that contains a line
where the Invoiced item VAT category code (BT-151) is "Not subject to VAT" shall not contain
the Sellers VAT identifier (BT-31), the Seller tax representative VAT identifier (BT-63) or
the Buyer VAT identifier. </assert>
<assert test="$BR-O-05" flag="fatal" id="BR-O-05">[BR-O-05]-In an Invoice line where VAT
category code (BT-151) is "Not subject to VAT" shall not contain an invoiced item VAT rate
(BT-152).</assert>
</rule>
<rule context="$VATS ">
<assert test="$BR-S-08" flag="fatal" id="BR-S-08">[BR-S-08]-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-96) is "Standard rated" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category
rate (BT-119). </assert>
<assert test="$BR-S-09" flag="fatal" id="BR-S-09">[BR-S-09]-The VAT category tax amount (BT-117)
in VAT breakdown (BG-23) where VAT category code (BT-118) is "Standard rated" shall equal the
VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119). </assert>
<assert test="$BR-S-10" flag="fatal" id="BR-S-10">[BR-S-10]-A VAT Breakdown (BG-23) with VAT
Category code (BT-118) "Standard rated" shall not have a VAT exemption reason code (BT-121) or
VAT exemption reason text (BT-120). </assert>
</rule>
<rule context="$VATS_Line ">
<assert test="$BR-S-02" flag="fatal" id="BR-S-02">[BR-S-02]-An Invoice that contains a line
where the Invoiced item VAT category code (BT-151) is "Standard rated" shall contain the
Sellers VAT identifier (BT-31), the Seller Tax registration identifier (BT-32) or the Seller
tax representative VAT identifier (BT-63). </assert>
<assert test="$BR-S-05" flag="fatal" id="BR-S-05">[BR-S-05]-In an Invoice line where the Invoice
item VAT category code (BT-151) is "Standard rated" the Invoiced item VAT rate (BT-152) shall
be greater than 0 (zero). </assert>
</rule>
<rule context="$VATS_Allowance ">
<assert test="$BR-S-03" flag="fatal" id="BR-S-03">[BR-S-03]-An Invoice that contains a document
level allowance where the Invoiced item VAT category code (BT-151) is "Standard rated" shall
contain the Sellers VAT identifier (BT-31), the Seller Tax registration identifier (BT-32) or
the Seller tax representative VAT identifier (BT-63). </assert>
<assert test="$BR-S-06" flag="fatal" id="BR-S-06">[BR-S-06]-In a document level allowance where
the Invoice item VAT category code (BT-95) is "Standard rated" the Invoiced item VAT rate
(BT-96) shall be greater than 0 (zero). </assert>
</rule>
<rule context="$VATS_Charge ">
<assert test="$BR-S-04" flag="fatal" id="BR-S-04">[BR-S-04]-An Invoice that contains a document
level charge where the Invoiced item VAT category code (BT-151) is "Standard rated" shall
contain the Sellers VAT identifier (BT-31), the Seller Tax registration identifier (BT-32) or
the Seller tax representative VAT identifier (BT-63). </assert>
<assert test="$BR-S-07" flag="fatal" id="BR-S-07">[BR-S-07]-In a document level charge where the
Invoice item VAT category code (BT-102) is "Standard rated" the Invoiced item VAT rate
(BT-103) shall be greater than 0 (zero). </assert>
</rule>
<rule context="$VATZ ">
<assert test="$BR-Z-08" flag="fatal" id="BR-Z-08">[BR-Z-08]-In a VAT breakdown (BG-23) where VAT
category code (BT-118) is "Zero rated", the VAT category taxable amount (BT-116) shall equal
the sum of Invoice line net amounts (BT-131) minus document level allowance amounts (BT-92)
plus document level charge amounts (BT-99) where the VAT category code (BT-151, BT-102, BT-96)
are "Zero rated". </assert>
<assert test="$BR-Z-09" flag="fatal" id="BR-Z-09">[BR-Z-09]-The VAT category tax amount (BT-117)
in VAT breakdown (BG-23) where VAT category code (BT-118) is "Zero rated" shall equal 0
(zero). </assert>
<assert test="$BR-Z-10" flag="fatal" id="BR-Z-10">[BR-Z-10]-A VAT Breakdown (BG-23) with VAT
Category code (BT-118) "Zero rated" shall not have a VAT exemption reason code (BT-121) or VAT
exemption reason text (BT-120). </assert>
</rule>
<rule context="$VATZ_Allowance ">
<assert test="$BR-Z-03" flag="fatal" id="BR-Z-03">[BR-Z-03]-An Invoice that contains a document
level allowance where the Invoiced item VAT category code (BT-151) is "Zero rated" shall
contain the Sellers VAT identifier (BT-31), the Seller Tax registration identifier (BT-32) or
the Seller tax representative VAT identifier (BT-63). </assert>
<assert test="$BR-Z-06" flag="fatal" id="BR-Z-06">[BR-Z-06]-In a document level allowance where
the Invoice item VAT category code (BT-95) is "Zero rated" the Invoiced item VAT rate (BT-96)
shall be greater than 0 (zero). </assert>
</rule>
<rule context="$VATZ_Charge ">
<assert test="$BR-Z-04" flag="fatal" id="BR-Z-04">[BR-Z-04]-An Invoice that contains a document
level charge where the Invoiced item VAT category code (BT-151) is "Zero rated" shall contain
the Sellers VAT identifier (BT-31), the Seller Tax registration identifier (BT-32) or the
Seller tax representative VAT identifier (BT-63). </assert>
<assert test="$BR-Z-07" flag="fatal" id="BR-Z-07">[BR-Z-07]-In a document level charge where the
Invoice item VAT category code (BT-102) is "Zero rated" the Invoiced item VAT rate (BT-103)
shall be greater than 0 (zero). </assert>
</rule>
<rule context="$VATZ_Line ">
<assert test="$BR-Z-02" flag="fatal" id="BR-Z-02">[BR-Z-02]-An Invoice that contains a line
where the Invoiced item VAT category code (BT-151) is "Zero rated" shall contain the Sellers
VAT identifier (BT-31), the Seller Tax registration identifier (BT-32) or the Seller tax
representative VAT identifier (BT-63). </assert>
<assert test="$BR-Z-05" flag="fatal" id="BR-Z-05">[BR-Z-05]-In an Invoice line where the Invoice
item VAT category code (BT-151) is "Zero rated" the Invoiced item VAT rate (BT-152) shall be
greater than 0 (zero). </assert>
</rule>
</pattern>