Reference

BR-B-01 Split payment is only valid on a domestic Italian invoice

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

Problem Description

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

ERROR

XRechnung 3.0

Split payment (category "B") is the Italian scissione dei pagamenti mechanism and comes from the updated EN16931 code lists supported by the current XRechnung 3.0.2 rulepack; it may only appear on domestic Italian invoices.

Solution

Use category "B" (Split payment) only when every country identification code on the invoice is "IT"; otherwise choose the correct VAT category for the transaction.

Validate XML Convert invoice

Valid Examples

Use these points as the practical checks for this section.

Category "B" (Split payment) invoice where the seller and buyer country codes are both "IT"

Invalid Examples

Use these points as the practical checks for this section.

Category "B" (Split payment) invoice where the seller country code is "DE"

Code Examples

Valid XML

<cac:AccountingSupplierParty>
  <cac:Party>
    <cac:PostalAddress>
      <cac:Country><cbc:IdentificationCode>IT</cbc:IdentificationCode></cac:Country>
    </cac:PostalAddress>
  </cac:Party>
</cac:AccountingSupplierParty>
<cac:ClassifiedTaxCategory>
  <cbc:ID>B</cbc:ID>
  <cbc:Percent>22.00</cbc:Percent>
  <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:ClassifiedTaxCategory>

Invalid XML

<cac:AccountingSupplierParty>
  <cac:Party>
    <cac:PostalAddress>
      <cac:Country><cbc:IdentificationCode>DE</cbc:IdentificationCode></cac:Country>
    </cac:PostalAddress>
  </cac:Party>
</cac:AccountingSupplierParty>
<cac:ClassifiedTaxCategory>
  <cbc:ID>B</cbc:ID>
  <cbc:Percent>22.00</cbc:Percent>
  <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:ClassifiedTaxCategory>