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BR-B-01

Lines, allowances or charges use the VAT category "split payment (Italy)" (B), but the VAT breakdown (BG-23) does not list it correctly

Validation rule of EN 16931 (CEN, rule set 1.3.16) · Level: Error

What the message means

Lines, allowances or charges use the VAT category "split payment (Italy)" (B), but the VAT breakdown (BG-23) does not list it correctly.

What the issuer needs to change

Add a VAT breakdown entry for B (exactly one).

Fields concerned

BG-23 VAT breakdown
BT-95 document level allowance VAT category code
BT-102 document level charge VAT category code
BT-151 invoiced item VAT category code

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Origin

Rule set: EN 16931 (CEN, rule set 1.3.16)
Syntax: CII, UBL
Level: Error

Original rule text

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

Source: CEN/TC 434, EN 16931 validation rules 1.3.16, European Union Public Licence 1.2

Technical details for IT

UBL

Context: /ubl:Invoice | /cn:CreditNote
Test: not((not(//cbc:IdentificationCode != 'IT') and (//cac:TaxCategory/cbc:ID ='B' or //cac:ClassifiedTaxCategory/cbc:ID = 'B')) or (not(//cac:TaxCategory/cbc:ID ='B' or //cac:ClassifiedTaxCategory/cbc:ID = 'B')))

CII

Context: /rsm:CrossIndustryInvoice
Test: not((not(//ram:CountryID != 'IT') and //ram:CategoryCode ='B') or (not(//ram:CategoryCode ='B')))

Related rules

BR-AG-08The taxable amount for "IPSI (Ceuta and Melilla)" (M) in the VAT breakdown (BT-116) does not match the lines, …
BR-AG-09The VAT amount for "IPSI (Ceuta and Melilla)" (M) (BT-117) is not taxable amount times rate
BR-AG-10With "IPSI (Ceuta and Melilla)" (M) no exemption reason may be given (BT-120, BT-121)
BR-B-02For lines with "split payment (Italy)" (B), the seller's VAT number or tax number (BT-31, BT-32) is missing
BR-E-01Lines, allowances or charges use the VAT category "exempt from VAT" (E), but the VAT breakdown (BG-23) does …
BR-E-02For lines with "exempt from VAT" (E), the seller's VAT number or tax number (BT-31, BT-32) is missing

All validation rules

Technical explanation by robin.vision, not tax or legal advice. Rules as of 31 August 2026 (KoSIT validator configuration).