attestwireAttestwire › Rule reference › PEPPOL-EN16931-R005
PEPPOL-EN16931-R005 The VAT accounting currency must differ from the invoice currency
noun · Peppol BIS · fatal · BT-6 / BT-5
For a sample invoice, the library reports: The VAT accounting currency (BT-6) is "EUR", which is the same as the invoice currency (BT-5). BT-6 exists for exactly one situation: the tax authority requires VAT to be reported in a currency the invoice is not denominated in — a Swedish invoice in EUR reporting VAT in SEK, say.
- Business term
BT-6 / BT-5- Severity
fatal
The fix
Remove vatAccountingCurrency (and taxAmountInAccountingCurrency with it) unless VAT genuinely has to be reported in a second currency. If it does, set vatAccountingCurrency to that currency and leave currency as the one the invoice is billed in.
A passing value
"currency": "EUR", "vatAccountingCurrency": "SEK", "taxAmountInAccountingCurrency": 3812.44What the library returns
The full error returned by @attestwire/en16931. It includes the rule ID,
affected field and suggested correction. Developers can use this object in their application:
{
"rule": "PEPPOL-EN16931-R005",
"field": [
"BT-6",
"BT-5"
],
"severity": "fatal",
"message": "The VAT accounting currency (BT-6) is \"EUR\", which is the same as the invoice currency (BT-5). BT-6 exists for exactly one situation: the tax authority requires VAT to be reported in a currency the invoice is not denominated in — a Swedish invoice in EUR reporting VAT in SEK, say. Setting it to the invoice currency states that situation and then contradicts it, and it obliges you to supply BT-111 (BR-53), a second VAT total in a currency that already has one. This is a Peppol BIS Billing 3.0 profile rule: it applies because profile is \"peppol-bis-3\". It does not apply to the en16931, xrechnung-ubl or xrechnung-cii profiles, whose validators will accept the same document.",
"fix": "Remove vatAccountingCurrency (and taxAmountInAccountingCurrency with it) unless VAT genuinely has to be reported in a second currency. If it does, set vatAccountingCurrency to that currency and leave currency as the one the invoice is billed in.",
"example": "\"currency\": \"EUR\", \"vatAccountingCurrency\": \"SEK\", \"taxAmountInAccountingCurrency\": 3812.44",
"xpath": "/ubl:Invoice/cbc:TaxCurrencyCode",
"docsUrl": "https://attestwire.com/rules/PEPPOL-EN16931-R005"
}
xpath is always a UBL path. On a CII invoice, look for the
matching CII field instead.