These rules are apply to invoices created by Japanese suppliers.

Identifier | Message |
---|---|

aligned-ibr-jp-01 | [aligned-ibr-jp-01]-If a date of an invoice period (ibg-14) or an invoice line period (ibg-26) is on and after October 1st 2023, Seller Tax Identifier shall be coded by using a Registration Number for Qualified Invoice purpose in Japan, which consists of 14 digits that start with T. |

aligned-ibr-jp-03 | [aligned-ibr-jp-03]-Tax scheme shall use VAT from UNECE 5153 code list. VAT means Consumption Tax in Japan. |

aligned-ibr-jp-04 | [aligned-ibr-jp-04]-An Invoice shall have the Seller tax identifier (ibt-031). |

aligned-ibr-jp-05 | [aligned-ibr-jp-05]-If Tax accounting currency (ibt-006) is present, it shall be coded using JPY in ISO code list of 4217 a-3. |

aligned-ibr-jp-06 | [aligned-ibr-jp-06]-Tax category tax amount (ibt-117) with currency code JPY and tax category tax amount in accounting currency (ibt-190) shall not have decimal. |

aligned-ibrp-001-jp | [aligned-ibrp-001-jp]-Specification identifier MUST start with the value 'urn:fdc:peppol:jp:billing:3.0'. |

aligned-ibrp-002-jp | [aligned-ibrp-002-jp]-Business process MUST be in the format 'urn:fdc:peppol.eu:2017:poacc:billing:01:1.0'. |

aligned-ibrp-008 | [aligned-ibrp-008]-Payment terms (ibt-020) MUST occur maximum once. |

aligned-ibrp-009 | [aligned-ibrp-009]-Seller tax identifier (ibt-031) MUST occur maximum once. |

aligned-ibrp-010 | [aligned-ibrp-010]-Seller tax representative tax identifier (ibt-063) MUST occur maximum once, if the Seller has a tax representative (ibg-11). |

aligned-ibrp-014 | [aligned-ibrp-014]-Remittance information (ibt-083) MUST occur maximum once. |

aligned-ibrp-016 | [aligned-ibrp-016]-A Payment account identifier (ibt-84) MUST be present if Credit transfer (ibg-17) information is provided in the invoice. |

aligned-ibrp-017 | [aligned-ibrp-017]-The last 4 to 6 digits of the Payment card primary account number (ibt-87) MUST be present if Payment card information (ibg-18) is provided in the Invoice. |

aligned-ibrp-019 | [aligned-ibrp-019]-Mandate reference (ibt-089) MUST be provided for direct debit. |

aligned-ibrp-032-jp | [aligned-ibrp-032jp]-Each Document level allowance (ibg-20) MUST have a Document level allowance tax category code (ibt-095) and Document level allowance tax rate (ibt-096). |

aligned-ibrp-037-jp | [aligned-ibrp-037-jp]-Each Document level charge (ibg-21) MUST have a Document level charge tax category code (ibt-102) and Document level charge tax rate (ibt-103). |

aligned-ibrp-045 | [aligned-ibrp-045]-Each tax breakdown (ibg-23) MUST have a tax category taxable amount (ibt-116). |

aligned-ibrp-046 | [aligned-ibrp-046]-Each tax breakdown (ibg-23) MUST have a tax category tax amount (ibt-117). |

aligned-ibrp-047 | [aligned-ibrp-047]-Each tax breakdown (ibg-23) MUST be defined through a tax category code (ibt-118). |

aligned-ibrp-048 | [aligned-ibrp-048]-Each tax breakdown (ibg-23) MUST have a tax category rate (ibt-119), except if the Invoice is not subject to tax. |

aligned-ibrp-049 | [aligned-ibrp-049]-A Payment instruction (ibg-16) MUST specify the Payment means type code (ibt-81). |

aligned-ibrp-050-jp | [aligned-ibrp-050-jp]-Each Invoice line (ibg-25) MUST be categorized with an Invoiced item tax category code (ibt-151) and Invoiced item tax rate (ibt-152). |

aligned-ibrp-051-jp | [aligned-ibrp-051-jp]-Tax category tax amount (ibt-117) = tax category taxable amount (ibt-116) x (tax category rate (ibt-119) / 100), rounded to integer. The rounded result amount shall be between the floor and the ceiling. |

aligned-ibrp-052 | [aligned-ibrp-052]-An Invoice MUST have an invoice period (ibg-14) or an Invoice line period (ibg-26). |

aligned-ibrp-cl-01-jp | [aligned-ibrp-cl-01-jp]-Japanese invoice tax categories MUST be coded using UNCL5305 code list. |

aligned-ibrp-e-01 | [aligned-ibrp-e-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-95 or ibt-102) is "Exempt from tax" MUST contain exactly one tax breakdown (ibg-23) with the tax category code (ibt-118) equal to "Exempt from tax". |

aligned-ibrp-e-05 | [aligned-ibrp-e-05]-In an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) is "Exempt from tax", the Invoiced item tax rate (ibt-152) MUST be 0 (zero). |

aligned-ibrp-e-06 | [aligned-ibrp-e-06]-In a Document level allowance (ibg-20) where the Document level allowance tax category code (ibt-95) is "Exempt from tax", the Document level allowance tax rate (ibt-96) MUST be 0 (zero). |

aligned-ibrp-e-07 | [aligned-ibrp-e-07]-In a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Exempt from tax", the Document level charge tax rate (ibt-103) MUST be 0 (zero). |

aligned-ibrp-e-09 | [aligned-ibrp-e-09]-The tax category tax amount (ibt-117) In a tax breakdown (ibg-23) where the tax category code (ibt-118) equals "Exempt from tax" MUST equal 0 (zero). |

aligned-ibrp-g-01 | [aligned-ibrp-g-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-95 or ibt-102) is "Export" MUST contain in the tax breakdown (ibg-23) exactly one tax category code (ibt-118) equal with "Export". |

aligned-ibrp-g-05 | [aligned-ibrp-g-05]-In an Invoice line (ibg-25) where the Invoiced item tax category code (ibt-151) is "Export" the Invoiced item tax rate (ibt-152) MUST be 0 (zero). |

aligned-ibrp-g-06 | [aligned-ibrp-g-06]-In a Document level allowance (ibg-20) where the Document level allowance tax category code (ibt-95) is "Export" the Document level allowance tax rate (ibt-96) MUST be 0 (zero). |

aligned-ibrp-g-07 | [aligned-ibrp-g-07]-In a Document level charge (ibg-21) where the Document level charge tax category code (ibt-102) is "Export" the Document level charge tax rate (ibt-103) MUST be 0 (zero). |

aligned-ibrp-g-09 | [aligned-ibrp-g-09]-The tax category tax amount (ibt-117) in a tax breakdown (ibg-23) where the tax category code (ibt-118) is "Export" MUST be 0 (zero). |

aligned-ibrp-o-01 | [aligned-ibrp-o-01]-An Invoice that contains an Invoice line (ibg-25), a Document level allowance (ibg-20) or a Document level charge (ibg-21) where the tax category code (ibt-151, ibt-95 or ibt-102) is "Not subject to tax" MUST contain exactly one tax breakdown group (ibg-23) with the tax category code (ibt-118) equal to "Not subject to tax". |

aligned-ibrp-o-05 | [aligned-ibrp-o-05]-An Invoice line (ibg-25) where the tax category code (ibt-151) is "Not subject to tax" MUST not contain an Invoiced item tax rate (ibt-152). |

aligned-ibrp-o-06 | [aligned-ibrp-o-06]-A Document level allowance (ibg-20) where tax category code (ibt-95) is "Not subject to tax" MUST not contain a Document level allowance tax rate (ibt-96). |

aligned-ibrp-o-07 | [aligned-ibrp-o-07]-A Document level charge (ibg-21) where the tax category code (ibt-102) is "Not subject to tax" MUST not contain a Document level charge tax rate (ibt-103). |

aligned-ibrp-o-09 | [aligned-ibrp-o-09]-The tax category tax amount (ibt-117) in a tax breakdown (ibg-23) where the tax category code (ibt-118) is "Not subject to tax" MUST be 0 (zero). |

aligned-ibrp-sr-12 | [aligned-ibrp-sr-12]-Seller VAT identifier (ibt-031) MUST occur maximum once |

aligned-ibrp-sr-13 | [aligned-ibrp-sr-13]-Seller tax registration (ibt-032) MUST occur maximum once |