BR-B-01: Split payment is only allowed on domestic Italian invoices

What it means

In UBL, the check looks for B in any cac:TaxCategory/cbc:ID or cac:ClassifiedTaxCategory/cbc:ID. This includes the categories on lines (BT-151), whole-invoice discounts (BT-95), whole-invoice charges (BT-102) and in the VAT breakdown. If B appears, every existing cbc:IdentificationCode anywhere in the document must be IT, including delivery and item-origin country codes. This rule does not check whether country codes are present.

Why it matters

Category B is restricted to domestic Italian invoices. The UBL test applies this restriction to country codes throughout the document, not just the seller's and buyer's countries.

How to fix it

Check the country codes in your seller, buyer and delivery addresses and any item-origin fields. Correct only values that are inaccurate. Check whether B is the appropriate VAT category on your lines, whole-invoice discounts and charges, and VAT breakdown. If B is wrong, replace it with the category that applies and update the related VAT amounts and totals. If B and a non-IT country code are both accurate, ask your accounting software supplier to investigate the conflict rather than changing correct data. Recheck the file after making corrections.

The rule as published

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

Business terms: BT-95, BT-102, BT-151

Where this rule applies