VRBL-INV-EN16931-M-51

Basic Info

Rule	An Invoice that contains an Invoice Line where the Invoiced Item Tax Scheme Code is "Reverse charge" must contain the Seller Tax ID, Seller Tax Representative Tax ID and/or the Buyer Tax ID and the Buyer Legal Registration ID.
Context	`/ubl:Invoice`
Pattern	vrbl-invoice-en16931-ubl-model
Severity	fatal

Implementation

(
	boolean(cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[cbc:ID = 'AE'][cac:TaxScheme/cbc:ID = 'VAT']) 
	and 
	(
		boolean(cac:AccountingSupplierParty/cac:Party/cac:PartyTaxScheme/cbc:CompanyID) 
		or 
		boolean(cac:TaxRepresentativeParty/cac:PartyTaxScheme[cac:TaxScheme/cbc:ID = 'VAT']/cbc:CompanyID)
	)
	and 
	(
		boolean(cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme[cac:TaxScheme/cbc:ID = 'VAT']/cbc:CompanyID) 
		or 
		boolean(cac:AccountingCustomerParty/cac:Party/cac:PartyLegalEntity/cbc:CompanyID) 
	)
)
or 
not(boolean(cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[cbc:ID = 'AE'][cac:TaxScheme/cbc:ID='VAT']))