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Rules / BR-B-02 · Markdown

Peppol BIS Billing 3.0 · rule

BR-B-02

Layer en16931·Checked against Peppol BIS Billing 3.0 2026.5

What does BR-B-02 mean? An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95, BT-118 or BT-102) is “Split payment" shall not contain an invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95, BT-118 or BT-102) is “Standard rated”.

Why did my invoice fail BR-B-02?

An invoice must not mix the VAT category "Split payment" (code B) with the category "Standard rated" (code S). If any invoice line, document level allowance, charge or VAT breakdown entry (BT-151, BT-95, BT-118 or BT-102) uses split payment, no line, allowance or charge may use standard rated. The two regimes are mutually exclusive on a single invoice.

Official rule text

An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95, BT-118 or BT-102) is “Split payment" shall not contain an invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95, BT-118 or BT-102) is “Standard rated”.

Common causes

Related rules

BR-B-01

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