# 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

## Context and Significance

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
- convert

## Valid Examples

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

## Invalid Examples

- 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>
```

## Affected Fields

- [BT-151 Invoiced item VAT category code](/resources/xrechnung/bt-151-invoice-line-vat-category-code)
- [BT-40 Seller country code](/resources/xrechnung/bt-40-seller-country-code)
- [BT-55 Buyer country code](/resources/xrechnung/bt-55-buyer-country-code)

## Related Rules

- [BR-B-02](/resources/kosit-validator-errors/br-b-02-split-payment-excludes-standard-rated)

## Validation Tools

- [Official KoSIT Validator](https://erechnungsvalidator.service-bw.de/): Validate your XRechnung files against all BR-DE rules.
- [Convert PDF to XRechnung](/pdf-to-xrechnung): Automatic validation error fixes when converting.

## Related Resources

- [Official Specification](https://xeinkauf.de/xrechnung/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)
- [Complete Error List](/resources/kosit-validator-errors): Overview of all German XRechnung validation rules.