BR | The mandatory fields: what every invoice must contain, from the specification identifier to the parties. | 58 | 50 |
BR-B | The split-payment category: an invoice settled under split payment must be a domestic Italian invoice. | 2 | 2 |
BR-CO | The arithmetic: totals against the lines, VAT against its base, roundings, the amount due. | 23 | 14 |
BR-CL | The code lists: every coded field carries a value from its official list (document type, country, currency, unit). | 23 | 23 |
BR-S | The standard-rated VAT category: breakdown, rate and base when the invoice charges VAT at the normal rate. | 10 | 1 |
BR-Z | The zero-rated VAT category. | 10 | 0 |
BR-E | The exempt VAT category: an exemption reason as a code or a text is required. | 10 | 0 |
BR-AE | The reverse-charge VAT category. | 10 | 0 |
BR-IC | The intra-community supply category: goods dispatched across EU borders. | 12 | 0 |
BR-G | The export category: supplies outside the EU. | 10 | 0 |
BR-O | The out-of-scope category: transactions VAT does not cover. | 14 | 0 |
BR-AF | The IGIC category: the Canary Islands indirect tax. | 10 | 0 |
BR-AG | The IPSI category: the Ceuta and Melilla production tax. | 10 | 0 |
BR-DEC | The decimals: amounts carry at most two. | 21 | 21 |
UBL-SR | UBL semantics: how often each piece of information may occur in the UBL binding. | 54 | 51 |
UBL-DT | UBL data types: the attribute shapes the UBL binding allows. | 24 | 21 |
UBL-CR | UBL code lists: every coded element checked against its allowed values. The largest family; it carries the universe to 979. | 678 | 678 |