The VAT category "Split payment" is only allowed for Italy · BR-B-01

Who can correct it?

The sender can correct the invoice.

How to fix it

1. Confirm whether category B applies to the transaction and identify the incorrect country data in the export.
2. Correct the export mapping for the affected category or the wrong country code, then validate the invoice again.

Rule text and source

Paraphrase · Category B for split payment is for domestic Italian invoices. When B occurs in the document, the validator flags any country code it checks whose value differs from IT.

• CEN · EN 16931 (KoSIT) 1.3.16
• CEN · EN 16931 1.3.17

Message to the sender

Subject: Invoice {invoiceNumber} – VAT category "Split payment" not permitted

Hello,

Thank you for your invoice {invoiceNumber} dated {issueDate}. The electronic invoice uses the VAT category "Split payment", which is only intended for invoices within Italy (rule BR-B-01). Could you please send us a corrected version with the VAT category that applies in our case?

Kind regards

Example

For a confirmed domestic Italian transaction in category B, the software exports FR for the Italian delivery address by mistake. The correction uses the actual country code IT from the delivery address.

Related rules

• BR-32 · The document-level allowance has no VAT categoryError
• BR-37 · The document-level charge has no VAT categoryError
• BR-AE-01 · VAT breakdown missing or duplicated (reverse charge)Error
• BR-AE-02 · Seller or buyer tax identifier missing (reverse charge)Error
• BR-AE-03 · Seller or buyer tax identifier missing (reverse charge, allowance)Error

Business terms

• BT-95
• BT-102
• BT-151

Rule versions

CEN · EN 16931 (KoSIT) 1.3.16

CEN · EN 16931 1.3.17

• Validation rule versions