UAE PINT-AE validation rules & error codes

ibr-033 Each Document level allowance (ibg-20) MUST have a Document level allowance reason (ibt-097) or a Document lev ibr-038 Each Document level charge (ibg-21) MUST have a Document level charge reason (ibt-104) or a Document level cha ibr-082 Allowance/charge indicator value MUST equal 'true' or 'false'. ibr-cl-19 Coded allowance reasons (ibt-098), (ibt-140) MUST belong to the UNCL 5189 code list ibr-cl-20 Coded charge reasons (ibt-105), (ibt-145) MUST belong to the UNCL 7161 code list ibr-sr-30 Allowance reason (ibt-097) MUST occur maximum once ibr-sr-31 Charge reason (ibt-104) MUST occur maximum once

aligned-ibrp-057 Either both or neither Allowance base amount (ibt-093) and percentage (ibt-094) MUST be provided. aligned-ibrp-058 Either both or neither Charge base amount (ibt-100) and percentage (ibt-101) MUST be provided. ibr-012 An Invoice MUST have the Sum of Invoice line net amount (ibt-106). ibr-013 An Invoice MUST have the Invoice total amount without Tax (ibt-109). ibr-014 An Invoice MUST have the Invoice total amount with Tax (ibt-112). ibr-015 An Invoice MUST have the Amount due for payment (ibt-115). ibr-024 Each Invoice line (ibg-25) MUST have an Invoice line net amount (ibt-131). ibr-031 Allowance (ibg-20) MUST have an allowance amount (ibt-092). ibr-036 Charge (ibg-21) MUST have a charge amount (ibt-099). ibr-041 Each Invoice line allowance (ibg-27) MUST have an Invoice line allowance amount (ibt-136). ibr-043 Each Invoice line charge (ibg-28) MUST have an Invoice line charge amount (ibt-141). ibr-053 If the Tax accounting currency code (ibt-006) is present, then the Invoice total Tax amount in accounting curr ibr-084 Invoice total tax amount (ibt-110) and Invoice total tax amount in accounting currency (ibt-111) MUST have the ibr-091 Invoice amount due for payment (ibt-115) MUST have no more than 2 decimals. ibr-093 If there is a paid amount (ibt-180) then total paid amount (ibt-113) MUST exist. ibr-104-ae An Invoice line (IBG-25), where Line VAT Information (IBG-30) is present then Invoice line amount in AED (BTAE ibr-121 Document level allowance amount (ibt-107) MUST have no more than 2 decimals. ibr-122 Document level charge amount (ibt-108) MUST have no more than 2 decimals. ibr-123 Invoice total amount without TAX (ibt-109) MUST have no more than 2 decimals. ibr-124 Invoice total TAX amount (ibt-110) MUST have no more than 2 decimals. ibr-125 Invoice total amount with TAX (ibt-112) MUST have no more than 2 decimals. ibr-126 All currencyID attributes must have the same value as the Invoice currency code (ibt-005), except for amounts ibr-127-ae Payment due date [IBT-009] MUST be present when the amount due for payment (IBT-115) greater than 0, except wh ibr-131-ae Allowance amount (IBT-092, IBT-136) must equal base amount (IBT-093, IBT-137) * percentage (IBT-094, IBT-138) ibr-138-ae Invoicing period [IBG-14] is MUST, where Invoice transaction type code [BTAE-02] is XXX1XXXX (Summary invoice) ibr-146-ae Charge amount (IBT-099, IBT-141) must equal base amount (IBT-100, IBT-142) * percentage (IBT-101, IBT-143) /10 ibr-147-ae Invoice line net amount (IBT-131) MUST equal (Invoiced quantity (IBT-129) * (Item net price (IBT-146)/item pri ibr-175-ae When Invoice currency code [IBT-005] is other than 'AED' and Tax accounting currency [IBT-006] is 'AED', then ibr-194-ae Invoice line Amount payable (BTAE-10) must be provided. ibr-cl-03 currencyID MUST be coded using ISO code list 4217 alpha-3. ibr-co-10 Sum of Invoice line net amount (ibt-106) = Σ Invoice line net amount (ibt-131). ibr-co-11 Sum of allowances on document level (ibt-107) = Σ Document level allowance amount (ibt-092). ibr-co-12 Sum of charges on document level (ibt-108) = Σ Document level charge amount (ibt-099). ibr-co-13 Invoice total amount without Tax (ibt-109) = Σ Invoice line net amount (ibt-131) - Sum of allowances on docume ibr-co-14 Invoice total Tax amount (ibt-110) = Σ Tax category tax amount (ibt-117). ibr-co-15 Invoice total amount with Tax (ibt-112) = Invoice total amount without Tax (ibt-109) + Invoice total Tax amoun ibr-co-16 Amount due for payment (ibt-115) = Invoice total amount with Tax (ibt-112) - Paid amount (ibt-113) + Rounding

ibr-002-ae Currency exchange rate [BTAE-04] should contain the values till maximum of 6 decimal places. ibr-005 An Invoice MUST have an Invoice currency code (ibt-005). ibr-077 Tax accounting currency code (ibt-006) MUST be different from invoice currency code (ibt-005) when provided. ibr-140-ae When VAT accounting currency (IBT-006) is present, it shall be AED. ibr-153-ae When the Tax accounting currency (IBT-006) is set to AED and the invoice currency code (IBT-005) differs from ibr-159-ae Currency exchange rate [BTAE-04] is MUST when then Invoice currency code [IBT-005] is different from 'AED'. ibr-cl-04 Invoice currency code (ibt-005) MUST be coded using ISO code list 4217 alpha-3 ibr-cl-05 Tax currency code (ibt-006) MUST be coded using ISO code list 4217 alpha-3

ibr-003 An Invoice MUST have an Invoice issue date (ibt-002). ibr-005-ae Frequency of billing (BTAE-06) should be taken from the frequency of billing code list. ibr-029 If both Invoicing period start date (ibt-073) and Invoicing period end date (ibt-074) are given then the Invoi ibr-030 If both Invoice line period start date (ibt-134) and Invoice line period end date (ibt-135) are given then the ibr-067 An Invoice MUST contain maximum one Payment Mandate (ibg-19). ibr-073 A date MUST be formatted YYYY-MM-DD in (ibt-002), (ibt-007), (ibt-009), (ibt-026), (ibt-072), (ibt-073), (ibt- ibr-085 Start date of line period (ibt-134) MUST be within invoice period (ibg-14). ibr-086 End date of line period (ibt-135) MUST be within invoice period (ibg-14). ibr-097 Invoicing period (ibg-14) MUST occur maximum once. ibr-110 Invoice line period (ibg-26) MUST occur maximum once. ibr-124-ae VAT point date [IBT-007] MUST not be there when invoice type code (IBT-003) is 'credit note' or 'Credit note r ibr-141-ae When, VAT point date [IBT-007] is present, it should be before the Invoice issue date [IBT-002]. ibr-co-19 If Invoicing period (ibg-14) is used, the Invoicing period start date (ibt-073) or the Invoicing period end da ibr-co-20 If Invoice line period (ibg-26) is used, the Invoice line period start date (ibt-134) or the Invoice line peri ibr-sr-28 Mandate reference identifier (ibt-089) MUST occur maximum once ibr-sr-49 Value tax point date (ibt-007) MUST occur maximum once

aligned-ibrp-002-ae Business process (ibt-023) MUST be in the format 'urn:peppol:bis:billing' or 'urn:peppol:bis:selfbilling'. ibr-002 An Invoice MUST have an Invoice number (ibt-001). ibr-006 An Invoice MUST contain the Seller name (ibt-027). ibr-007 An Invoice MUST contain the Buyer name (ibt-044). ibr-017 The Payee name (ibt-059) MUST be provided in the Invoice, if the Payee (ibg-10) is different from the Seller ( ibr-018 The Seller tax representative name (ibt-062) MUST be provided in the Invoice, if the Seller (ibg-04) has a Sel ibr-066 An Invoice MUST contain maximum one Payment Card account (ibg-18). ibr-074 Binary object elements (ibt-125) MUST contain the mime code attribute (ibt-125-1). ibr-075 Binary object elements (ibt-125) MUST contain the filename attribute (ibt-125-2). ibr-076 Business process (ibt-023) MUST be provided. ibr-078 Only one invoiced object (ibt-018) is allowed on document level. ibr-079 Document MUST not contain empty elements. ibr-089 Only one invoiced object (ibt-128) is allowed per line (ibg-25). ibr-098 Seller name (ibt-027) MUST occur maximum once. ibr-099 Seller trader name (ibt-028) MUST occur maximum once. ibr-101 Seller additional legal information (ibt-033) MUST occur maximum once. ibr-102 Buyer name (ibt-044) MUST occur maximum once. ibr-107 Deliver to information (ibg-13) MUST occur maximum once. ibr-112 Buyer trader name (ibt-045) MUST occur maximum once. ibr-119 A time MUST be formatted hh:mm:ss with optional fractional seconds .sss and time zone expression (ibt-168). ibr-160-ae When Frequency of billing (BTAE-06) value is 'Others', then value should be provided in Invoice note (IBT-022) ibr-196-ae The Incoterms (BTAE-22) must be provided. ibr-cl-16 Payment means in an invoice (ibt-081) MUST be coded using UNCL4461 code list ibr-cl-24 Mime code (ibt-125-1) MUST be according to subset of IANA code list. ibr-sr-05 Payment terms (ibt-020) MUST occur maximum once. ibr-sr-19 Payee name (ibt-059) MUST occur maximum once, if the Payee is different from the Seller ibr-sr-22 Seller tax representative name (ibt-062) MUST occur maximum once, if the Seller has a tax representative ibr-sr-27 Payment means text (ibt-081) MUST occur maximum once ibr-sr-46 Payment means text (ibt-082) MUST occur maximum once ibr-sr-51 Note (ibt-022) MUST occur maximum once ibr-sr-60 Payment Instruction ID (ibt-187) MUST occur maximum once.

aligned-ibrp-004 Item net price (ibt-146) MUST equal (Gross price (ibt-148) - Price discount (ibt-147)) when gross price is pro ibr-016 An Invoice MUST have at least one Invoice line (ibg-25) ibr-021 Each Invoice line (ibg-25) MUST have an Invoice line identifier (ibt-126). ibr-022 Each Invoice line (ibg-25) MUST have an invoiced quantity (ibt-129).. ibr-023 An Invoice line (ibg-25) MUST have an Invoiced quantity unit of measure code (ibt-130). ibr-025 Each Invoice line (ibg-25) MUST contain the Item name (ibt-153). ibr-026 Each Invoice line (ibg-25) MUST contain the Item net price (ibt-146). ibr-027 The Item net price (ibt-146) MUST NOT be negative. ibr-028 The Item gross price (ibt-148) MUST NOT be negative. ibr-042 Each Invoice line allowance (ibg-27) MUST have an Invoice line allowance reason (ibt-139) or an Invoice line a ibr-044 Each Invoice line charge (ibg-28) MUST have an Invoice line charge reason (ibt-144) or an invoice line charge ibr-054 Each Item attribute (ibg-32) MUST contain an Item attribute name (ibt-160) and an Item attribute value (ibt-16 ibr-064 The Item standard identifier (ibt-157) MUST have a Scheme identifier. ibr-065 The Item classification identifier (ibt-158) MUST have a Scheme identifier. ibr-083 Charge on price level (ibt-147) is NOT allowed. Only value 'false' allowed. ibr-087 Base quantity (ibt-149) MUST be a positive number above zero. ibr-088 Unit code of price base quantity (ibt-150) MUST be same as invoiced quantity (ibt-130). ibr-111 Item price discount (ibt-147) MUST occur maximum once. ibr-125-ae In Item Information(IBG-31), Item description (IBT-154) MUST be there. ibr-126-ae In Price Details (IBG-29), Item price base quantity (IBT-149) and Item Gross Price (IBT-148) MUST be there. ibr-139-ae Document level allowance tax category code [IBT-095], Document level charge tax category code [IBT-102], Tax c ibr-184-ae When the Item type [BTAE-13] is 'Goods' then Item classification identifier (ibt-158) must be provided. ibr-185-ae When the Item type [BTAE-13] is 'Services' then Service accounting code (BTAE-17) must be provided. ibr-186-ae When the Item type [BTAE-13] is 'Both' then Item classification identifier (ibt-158) and Service accounting co ibr-187-ae The minimum number of digits to be provided should be 'X' in Item classification identifier (ibt-158) and Serv ibr-188-ae The scheme identifier (ibt-158-1) MUST be HS when Item classification identifier (ibt-158) is provided. ibr-189-ae The scheme identifier (BTAE-17-1) MUST be SAC when Service accounting code (BTAE-17) is provided. ibr-cl-13 Item classification identifier identification scheme (ibt-158-1) MUST be coded using one of the UNTDID 7143 li ibr-cl-21 Item standard identifier scheme identifier (ibt-157) MUST belong to the ISO 6523 ICD list. ibr-cl-23 Unit code (ibt-130), (ibt-150) MUST be coded according to the UN/ECE Recommendation 20 with Rec 21 extension ibr-sr-34 Invoice line note (ibt-127) MUST occur maximum once ibr-sr-50 Item description (ibt-154) MUST occur maximum once ibr-sr-58 The Invoiced item TAX category code (ibt-151) MUST be present.

ibr-008 An Invoice MUST contain the Seller postal address (ibg-05). ibr-009 The Seller postal address (ibg-05) MUST contain a Seller country code (ibt-040). ibr-010 An Invoice MUST contain the Buyer postal address (ibg-08). ibr-011 The Buyer postal address (ibg-08) MUST contain a Buyer country code (ibt-055). ibr-019 The Seller tax representative postal address (ibg-12) MUST be provided in the Invoice, if the Seller (ibg-04) ibr-020 The Seller tax representative postal address (ibg-12) MUST contain a Tax representative country code (ibt-069) ibr-057 Each Deliver to address (ibg-15) MUST contain a Deliver to country code (ibt-080). ibr-062 The Seller electronic address (ibt-034) MUST have a Scheme identifier. ibr-063 The Buyer electronic address (ibt-049) MUST have a Scheme identifier. ibr-068 GLN MUST have a valid format according to GS1 rules for endpoints (ibt-034), (ibt-049), party identification ( ibr-069 Norwegian organization number MUST be stated in the correct format for endpoints (ibt-034), (ibt-049), party i ibr-070 Danish organization number (CVR) MUST be stated in the correct format for endpoints (ibt-034), (ibt-049), part ibr-080 The Buyer electronic address (ibt-049) MUST be provided. ibr-081 The Seller electronic address (ibt-049) MUST be provided. ibr-108 Deliver to party name (ibt-070) MUST occur maximum once. ibr-113 Belgian enterprise number MUST be stated in the correct format for endpoints (ibt-034), (ibt-049), party ident ibr-114 IPA Code (Codice Univoco Unità Organizzativa) must be stated in the correct format for endpoints (ibt-034), (i ibr-115 Tax Code (Codice Fiscale) must be stated in the correct format for endpoints (ibt-034), (ibt-049), party ident ibr-116 Italian VAT Code (Partita Iva) must be stated in the correct format for endpoints (ibt-034), (ibt-049), party ibr-120 Australian Business Number (ABN) must be stated in the correct format for for endpoints (ibt-034), (ibt-049), ibr-127 Swedish organization number MUST be stated in the correct format for endpoints (ibt-034), (ibt-049), party ide ibr-128-ae When Country code (IBT-040, IBT-055, IBT-069, IBT-080) is AE, then country subdivision (IBT-039, IBT-054, IBT- ibr-142-ae In Delivery Information (ibg-13), Deliver to address line 1 (IBT-075), Deliver to city (IBT-077), Deliver to c ibr-143-ae In Seller postal address (IBG-05), Seller address line 1 (IBT-035), Seller city (IBT-037) and Seller country s ibr-144-ae In Buyer postal address (IBG-08), Address line 1 (IBT-050), Buyer city (IBT-052) and Buyer country subdivision ibr-152-ae In Delivery Information (IBG-13), Deliver to address line 1 (IBT-075), deliver to city (IBT-077), deliver to c ibr-cl-14 Country codes in an invoice (ibt-040), (ibt-055), (ibt-069), (ibt-080), (ibt-175) MUST be coded using ISO code ibr-cl-15 Origin country codes in an invoice (ibt-159) MUST be coded using ISO code list 3166-1 ibr-cl-25 Endpoint identifier scheme identifier (ibt-034-1), (ibt-049-1) MUST belong to the CEF EAS code list ibr-sr-53 The Seller Postal Address Line (ibt-162) MUST occur maximum once ibr-sr-54 The Buyer Postal Address Line (ibt-163) MUST occur maximum once ibr-sr-55 The Tax Representative Postal Address Line (ibt-164) MUST occur maximum once ibr-sr-56 The Delivery Postal Address Line (ibt-165) MUST occur maximum once ibr-sr-59 The Payee Postal Address Line (ibt-174) MUST occur maximum once

aligned-ibrp-001-ae Specification identifier (ibt-024) MUST start with the value 'urn:peppol:pint:billing-1@ae-1' or 'urn:peppol:p aligned-ibrp-sr-12 Seller tax identifier (ibt-031) MUST occur maximum once ibr-001 An Invoice MUST have a Specification identifier (ibt-024). ibr-001-ae Credit note reason code [BTAE-03] value should be from the Reasons for credit note code list. ibr-004 An Invoice MUST have an Invoice type code (ibt-003) / A Credit note MUST have a Credit note Type code (ibt-003 ibr-007-ae When Invoice Transaction-type code (BTAE-02) has value 1XXXXXXX (Free trade zone), then Beneficiary ID (BTAE-0 ibr-049 A Payment instruction (ibg-16) MUST specify the Payment means type code (ibt-081). ibr-052 Each Additional supporting document (ibg-24) MUST contain a Supporting document reference (ibt-122). ibr-055 Each Preceding Invoice reference (ibg-03) MUST contain a Preceding Invoice reference (ibt-025). ibr-055-ae Preceding invoice reference (IBG-03) is must when invoice type code (IBT-003) is 381 (Credit note) or 81 (Cred ibr-056 The Seller tax representative party (ibg-11) MUST have a Seller tax representative Tax identifier (ibt-063). ibr-071 An invoice should not include an AdditonalDocumentReference (ibg-24) simultaneously referring an Invoice Objec ibr-072 An invoice MUST not include an AdditionalDocumentReference (ibg-24) simultaneously referring an Invoice Object ibr-090 Only one project reference (ibt-011) is allowed on document level. ibr-092 If despatch advice reference exists on line (ibt-184) then there MUST not be despatch reference on document le ibr-094 Contract reference (ibt-012) MUST occur maximum once. ibr-095 Receiving advice reference (ibt-015) MUST occur maximum once. ibr-096 Despatch advice reference (ibt-016) MUST occur maximum once. ibr-104 Buyer tax identifier (ibt-048) MUST occur maximum once. ibr-105 The Payee identifier (ibt-060) MUST occur maximum once in the Invoice, if the Payee (ibg-10) is different from ibr-106 The Payee legal identifier (ibt-061) MUST occur maximum once in the Invoice, if the Payee (ibg-10) is differen ibr-109 Referenced purchase order line identifier (ibt-132) MUST occur maximum once. ibr-123-ae Line VAT Information (IBG - 30) MUST be there and can occur maximum once except in case when invoice type code ibr-133-ae VAT scheme code, if provided in (IBT-095-1) or (IBT-031-1) or (IBT-048-1) or (IBT-063-1) or (IBT-102-1) or (IB ibr-137-ae Principal ID (BTAE-14) is MUST, where Invoice transaction type code [BTAE-02] is XXXXX1XX (Disclosed Agent bil ibr-154-ae Invoice Transaction-type code (BTAE-02) must be provided from the Invoice Transaction Type Code List. It shoul ibr-158-ae Where the Invoice type code [IBT-003] is 'Credit note', Credit note reason code [BTAE-03] MUST be there . ibr-178-ae Tax scheme code, if provided in (IBT-031-1) shall not be 'VAT' when Seller tax registration identifier (IBT-03 ibr-191-ae Payment means type code (ibt-081) must be provided except when the invoice type code (ibt-003) is 'Credit note ibr-192-ae when Payment means type code (ibt-081) is 'credit transfer' then Payment account identifier (ibt-084) must be ibr-193-ae The unique identifier number (BTAE-07) must be provided. ibr-cl-01 The document type code (ibt-003) MUST be coded by the invoice and credit note related code lists of UNTDID 100 ibr-cl-07 Object identifier identification scheme (ibt-018-1) (ibt-128-1) MUST be coded using a restriction of UNTDID 11 ibr-cl-10 Any identifier identification scheme (ibt-046-1), (ibt-060-1) MUST be coded using one of the ISO 6523 ICD list ibr-cl-11 Any registration identifier identification scheme (ibt-030-1), (ibt-047-1), (ibt-061-1) MUST be coded using on ibr-cl-26 Delivery location identifier scheme identifier (ibt-071-1) MUST belong to the ISO 6523 ICD code list ibr-sr-06 Preceding invoice reference (ibt-025) MUST occur maximum once ibr-sr-07 If there is a preceding invoice reference (ibg-03) , the preceding invoice number (ibt-025) MUST be present ibr-sr-16 Buyer identifier (ibt-046) MUST occur maximum once ibr-sr-23 Seller tax representative tax identifier (ibt-063) MUST occur maximum once, if the Seller has a tax representa ibr-sr-33 Supporting document description (ibt-123) MUST occur maximum once ibr-sr-39 Project reference (ibt-011) MUST occur maximum once. ibr-sr-42 Party tax scheme MUST occur maximum twice in accounting supplier party ibr-sr-52 Tender or lot reference (ibt-017) MUST occur maximum once ibr-sr-57 Company identifier MUST exist in the party tax scheme class. ibr-sr-62 Despatch advice line reference (ibt-184) MUST occur maximum once. ibr-sr-63 - A Specification identifier must not contain a wildcard character such as '*'. (ibt-024)

ibr-010-ae Passport issuing country code (BTAE-19) MUST be there when Buyer legal registration identifier type (BTAE-16) ibr-011-ae Passport issuing country code (BTAE-19) MUST be coded using ISO code list 3166-1. ibr-012-ae Passport issuing country code (BTAE-18) MUST be there when Seller legal registration identifier type (BTAE-15) ibr-013-ae Passport issuing country code (BTAE-18) MUST be coded using ISO code list 3166-1. ibr-100 Seller legal registration identifier (ibt-030) MUST occur maximum once. ibr-101-ae Authority name (BTAE-11) MUST be there when Buyer legal registration identifier type (BTAE-16) is Commercial/T ibr-103 Buyer legal registration identifier (ibt-047) MUST occur maximum once. ibr-103-ae When the Invoiced item VAT category code (ibt-151) is VAT reverse charge, then Buyer VAT identifier (ibt-048) ibr-132-ae VAT identifier [IBT-031, IBT-048, IBT-063, BTAE-14] should be TRN [VAT registration number] and must be 15 dig ibr-134-ae Seller VAT Identifier (IBT-031) MUST be there, except when the Invoice type code (IBT-003) is 'Out of scope of ibr-135-ae Either Buyer identifier (IBT-046) or Buyer VAT identifier (IBT-048 ) MUST be present when the Invoice transact ibr-136-ae Buyer legal registration identifier (IBT-047) must be present when Invoice type code [IBT-003] is 'Out of scop ibr-148-ae The Seller VAT registration identifier (IBT-032) should be TIN (tax identification number) and must be 10 nume ibr-149-ae The buyer legal registration identifier (IBT-047) MUST be provided when the scheme identifier (IBT-049-1) is ' ibr-150-ae The Seller legal registration identifier (IBT-030) MUST be provided when the scheme identifier (IBT-034-1) is ibr-172-ae Authority name (BTAE-12) MUST be there when the value in Seller legal registration identifier type (BTAE-15) i ibr-173-ae The value in Seller legal registration identifier type [BTAE-15] scheme identifier [IBT-030-1] should either b ibr-176-ae When Invoice transaction type code [BTAE-02] is XXXXX1XX (Disclosed agent billing), then the value in field Se ibr-177-ae Either Seller tax registration identifier (IBT-032) or Seller VAT identifier (IBT-031) MUST be provided ibr-179-ae Buyer VAT identifier (IBT-048) MUST occur maximum once ibr-180-ae When scheme identifier (IBT-049-1) is '0235' and Buyer legal registration identifier (ibt-047) is provided, th ibr-181-ae When scheme identifier (IBT-034-1) is '0235' and Seller legal registration identifier (ibt-030) is provided, t ibr-183-ae The value in Buyer legal registration identifier type [BTAE-16] should either be 'Commercial/Trade license' or ibr-co-26 In order for the buyer to automatically identify a supplier, the Seller identifier (ibt-029), the Seller legal

aligned-ibrp-032 Each Document level allowance (ibg-20) MUST have a Document level allowance VAT category code (ibt-095). aligned-ibrp-037 Each Document level charge (ibg-21) MUST have a Document level charge VAT category code (ibt-102). aligned-ibrp-045 Each VAT breakdown (ibg-23) MUST have a VAT category taxable amount (ibt-116). aligned-ibrp-046 Each VAT breakdown (ibg-23) MUST have a VAT category tax amount (ibt-117). aligned-ibrp-047 Each VAT breakdown (ibg-23) MUST be defined through a VAT category code (ibt-118). aligned-ibrp-048 Each VAT breakdown (ibg-23) MUST have a VAT category rate (ibt-119), except if the Invoice is not subject to V aligned-ibrp-ae-01-ae An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level cha aligned-ibrp-ae-05-ae In an Invoice line (ibg-25) where the Invoiced item VAT category code (ibt-151) is "Reverse charge" the Invoic aligned-ibrp-ae-06 In a Document level allowance (ibg-20) where the Document level allowance VAT category code (ibt-95) is "Rever aligned-ibrp-ae-07 In a Document level charge (ibg-21) where the Document level charge VAT category code (ibt-102) is "Reverse ch aligned-ibrp-ae-08-ae In a VAT Breakdown (IBG-23) where the VAT category code (IBT-118) is 'Reverse Charge', for each different valu aligned-ibrp-ae-09-ae In a VAT breakdown (IBG-23) where the VAT category code (IBT-118) is 'Reverse charge', VAT category tax amount aligned-ibrp-e-01 An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level cha aligned-ibrp-e-05 In an Invoice line (ibg-25) where the Invoiced item VAT category code (ibt-151) is "Exempt from VAT", the Invo aligned-ibrp-e-06 In a Document level allowance (ibg-20) where the Document level allowance VAT category code (ibt-95) is "Exemp aligned-ibrp-e-07 In a Document level charge (ibg-21) where the Document level charge VAT category code (ibt-102) is "Exempt fro aligned-ibrp-e-08 In a VAT breakdown (ibg-23) where the VAT category code (ibt-118) is "Exempt from VAT" the VAT category taxabl aligned-ibrp-e-09 The VAT category tax amount (ibt-117) In a VAT breakdown (ibg-23) where the VAT category code (ibt-118) equals aligned-ibrp-o-01 An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level cha aligned-ibrp-o-05 An Invoice line (ibg-25) where the VAT category code (ibt-151) is "Not subject to VAT" MUST not contain an Inv aligned-ibrp-o-06 A Document level allowance (ibg-20) where VAT category code (ibt-95) is "Not subject to VAT" MUST not contain aligned-ibrp-o-07 A Document level charge (ibg-21) where the VAT category code (ibt-102) is "Not subject to VAT" MUST not contai aligned-ibrp-o-08 In a VAT breakdown (ibg-23) where the VAT category code (ibt-118) is " Not subject to VAT" the VAT category ta aligned-ibrp-o-09 The VAT category tax amount (ibt-117) in a VAT breakdown (ibg-23) where the VAT category code (ibt-118) is "No aligned-ibrp-o-11-ae In a VAT breakdown (IBG-23) where VAT category code (IBT-118) is 'Not Subject to VAT', VAT category tax Rate ( aligned-ibrp-s-01 An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level cha aligned-ibrp-s-05 In an Invoice line (ibg-25) where the Invoiced item VAT category code (ibt-151) is "Standard rated" the Invoic aligned-ibrp-s-06 In a Document level allowance (ibg-20) where the Document level allowance VAT category code (ibt-95) is "Stand aligned-ibrp-s-07 In a Document level charge (ibg-21) where the Document level charge VAT category code (ibt-102) is "Standard r aligned-ibrp-s-08 For each different value of VAT category rate (ibt-119) where the VAT category code (ibt-118) is "Standard rat aligned-ibrp-s-09 The VAT category tax amount (ibt-117) in a VAT breakdown (ibg-23) where VAT category code (ibt-118) is "Standa aligned-ibrp-s-10 A VAT breakdown (ibg-23) with VAT Category code (ibt-118) "Standard rate" MUST not have a VAT exemption reason aligned-ibrp-z-01 An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level cha aligned-ibrp-z-05 In an Invoice line (ibg-25) where the Invoiced item VAT category code (ibt-151) is "Zero rated" the Invoiced i aligned-ibrp-z-06 In a Document level allowance (ibg-20) where the Document level allowance VAT category code (ibt-95) is "Zero aligned-ibrp-z-07 In a Document level charge (ibg-21) where the Document level charge VAT category code (ibt-102) is "Zero rated aligned-ibrp-z-08 In a VAT breakdown (ibg-23) where VAT category code (ibt-118) is "Zero rated" the VAT category taxable amount aligned-ibrp-z-09 The VAT category tax amount (ibt-117) in a VAT breakdown (ibg-23) where VAT category code (ibt-118) is "Zero r ibr-006-ae In Item Information (IBG-31) where Invoiced tax category code (ibt-151) is 'VAT Reverse charge', Type of goods ibr-102-ae In a VAT Breakdown (IBG-23) where the VAT category code (IBT-118) is 'Standard rate additional VAT', for each ibr-105-ae An Invoice that contains an Invoice line (IBG-25), where the VAT category code (IBT-151) is 'Standard rate add ibr-108-ae In a VAT breakdown (IBG-23), where VAT category code (IBT-118) is 'Standard rate additional VAT', VAT category ibr-111-ae An Invoice line (IBG-25) where the VAT category code (IBT-151) is 'Standard rate additional VAT' the Invoiced ibr-114-ae Document level charge VAT category code (IBT-102) cannot be 'Standard rate additional VAT'. ibr-115-ae Document level allowance tax category code (IBT-095) cannot be 'Standard rate additional VAT'. ibr-116-ae When Invoice transaction-type code (BTAE-02) has value XX1XXXXX (Margin scheme), then the tax category code (I ibr-119-ae Each VAT breakdown (IBG-23) shall have a VAT category rate (IBT-119), except if the Invoice is not subject to ibr-120-ae In a VAT breakdown (IBG-23) where VAT category code (IBT-118) is 'Zero Rated', VAT category Rate (IBT-119) sha ibr-121-ae In a VAT breakdown (IBG-23) where VAT category code (IBT-118) is 'Exempt from VAT', VAT category Rate (IBT-119 ibr-122-ae When Invoice type code (IBT-003) is 'Out of scope of VAT' or 'Credit note related to goods or services', then ibr-145-ae Each Invoice line (IBG-25) MUST be categorized with an Invoiced item VAT category code (IBT-151). ibr-151-ae When Invoice type code (IBT-003) is 'Commercial invoice' or 'Credit note', Invoiced item VAT category code (IB ibr-157-ae Invoice Transaction-type code (BTAE-02) cannot be XXX1XXXX (Summary invoice) or X1XXXXXX (Deemed supply) or XX ibr-162-ae In Line VAT information (IBG-30) where Invoiced item VAT category code (IBT-151) is 'Reverse charge', VAT Line ibr-163-ae In Line VAT information (IBG-30) where Invoiced item VAT category code (IBT-151) is 'Exempt', VAT Line amount ibr-165-ae In Line VAT information (IBG-30) where Invoiced item VAT category code (IBT-151) is 'Zero Rated', VAT Line amo ibr-166-ae In Item information (IBG-31) where Invoiced VAT category code (IBT-151) is 'Reverse charge', Type of goods or ibr-167-ae Line VAT information (IBG-30) with Invoiced item VAT category code (IBT-151) as 'Exempt from VAT' MUST have a ibr-168-ae Document level allowances (IBG-20) with Document level allowance VAT category code (IBT-095) as 'Exempt from V ibr-169-ae Document level charge (IBG-21) with Document level charge VAT category code (IBT-102) as 'Exempt from VAT' MUS ibr-174-ae In Item Information (IBG-31) where Invoiced VAT category code (IBT-151) is 'Reverse charge', the corresponding ibr-190-ae When the Invoiced item VAT category code (ibt-151), Document level allowance VAT category code (ibt-095), Docu ibr-sr-32 VAT exemption reason text (ibt-120) MUST occur maximum once. ibr-sr-38 Invoiced item tax exemption reason text (ibt-185) MUST occur maximum once ibr-sr-61 Allowance/charge tax exemption reason (ibt-197) (ibt-199) MUST occur maximum once.