UBL Invoice — two VAT rates, one breakdown per rate

Name: UBL Invoice — two VAT rates, one breakdown per rate — UBL 2.1 Invoice sample file
Creator: ValidateFin
License: https://creativecommons.org/licenses/by/4.0/

Una fattura valida che combina l’aliquota ordinaria francese (20 %) e quella ridotta (5,5 %). La regola illustrata è BR-S-08: il riepilogo IVA (BG-23) contiene UN TaxSubtotal per coppia (categoria, aliquota) e ogni imponibile è la somma delle righe di quella coppia — 1.500,00 al 20 % (IVA 300,00) e 400,00 al 5,5 % (IVA 22,00). Fondere due aliquote in un unico subtotale supera tutti i controlli BR-CO ed è comunque sbagliato.

UBL 2.1 Invoice — Valido

Fattura UBL (Peppol BIS 3.0) UBL 2.1 Invoice EN 16931 / Peppol BIS 3.0Risultato atteso: Valido

Cosa mostra questo file

Transazioni	3
Totale	2222,00 €

Ultima verifica: 2026-07-12Licenza: CC-BY-4.0

Scarica il file Apri il validatore corrispondente

Tutte le parti, gli IBAN e gli importi qui sotto sono fittizi. Gli IBAN sono strutturalmente validi — superano il mod-97 — ma non corrispondono ad alcun conto reale.

Contenuto del file

<?xml version="1.0" encoding="UTF-8"?>
<!--
  ValidateFin sample file — UBL invoice, Peppol BIS Billing 3.0 (EN 16931).
  MULTIPLE VAT RATES on one invoice: French standard rate 20 % and reduced rate 5.5 %.
  The VAT breakdown (BG-23) carries one TaxSubtotal PER (category, rate) pair, and each
  taxable amount is the sum of the lines that carry that pair (BR-S-08).
  Expected validation result: VALID — 3 lines, 2 222.00 EUR including VAT.
  S/20 % : base 1 500.00, VAT 300.00 — S/5.5 % : base 400.00, VAT 22.00.

  All parties and account numbers are fictitious.
  Reference page: https://validatefin.com/en/resources/samples/ubl-invoice-multi-vat-rate
  License: CC-BY-4.0
-->
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2"
         xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
         xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
  <cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0</cbc:CustomizationID>
  <cbc:ProfileID>urn:fdc:peppol.eu:2017:poacc:billing:01:1.0</cbc:ProfileID>
  <cbc:ID>PDR-2026-0288</cbc:ID>
  <cbc:IssueDate>2026-03-11</cbc:IssueDate>
  <cbc:DueDate>2026-04-10</cbc:DueDate>
  <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
  <cbc:Note>Standard rate 20 % on stationery, reduced rate 5.5 % on printed books.</cbc:Note>
  <cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
  <cbc:BuyerReference>CMD-2026-0771</cbc:BuyerReference>

  <cac:AccountingSupplierParty>
    <cac:Party>
      <cbc:EndpointID schemeID="9957">FR23334175221</cbc:EndpointID>
      <cac:PartyName>
        <cbc:Name>Papeterie du Rhone SAS</cbc:Name>
      </cac:PartyName>
      <cac:PostalAddress>
        <cbc:StreetName>3 rue Gutenberg</cbc:StreetName>
        <cbc:CityName>Villeurbanne</cbc:CityName>
        <cbc:PostalZone>69100</cbc:PostalZone>
        <cac:Country>
          <cbc:IdentificationCode>FR</cbc:IdentificationCode>
        </cac:Country>
      </cac:PostalAddress>
      <cac:PartyTaxScheme>
        <cbc:CompanyID>FR23334175221</cbc:CompanyID>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:PartyTaxScheme>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>Papeterie du Rhone SAS</cbc:RegistrationName>
        <cbc:CompanyID>334175221</cbc:CompanyID>
      </cac:PartyLegalEntity>
      <cac:Contact>
        <cbc:Name>Service facturation</cbc:Name>
        <cbc:Telephone>+33 4 78 00 90 90</cbc:Telephone>
        <cbc:ElectronicMail>[email protected]</cbc:ElectronicMail>
      </cac:Contact>
    </cac:Party>
  </cac:AccountingSupplierParty>

  <cac:AccountingCustomerParty>
    <cac:Party>
      <cbc:EndpointID schemeID="9957">FR62456789012</cbc:EndpointID>
      <cac:PartyName>
        <cbc:Name>Groupe Verdier SA</cbc:Name>
      </cac:PartyName>
      <cac:PostalAddress>
        <cbc:StreetName>22 boulevard des Belges</cbc:StreetName>
        <cbc:CityName>Rouen</cbc:CityName>
        <cbc:PostalZone>76000</cbc:PostalZone>
        <cac:Country>
          <cbc:IdentificationCode>FR</cbc:IdentificationCode>
        </cac:Country>
      </cac:PostalAddress>
      <cac:PartyTaxScheme>
        <cbc:CompanyID>FR62456789012</cbc:CompanyID>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:PartyTaxScheme>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>Groupe Verdier SA</cbc:RegistrationName>
      </cac:PartyLegalEntity>
    </cac:Party>
  </cac:AccountingCustomerParty>

  <cac:PaymentMeans>
    <cbc:PaymentMeansCode>30</cbc:PaymentMeansCode>
    <cbc:PaymentID>PDR-2026-0288</cbc:PaymentID>
    <cac:PayeeFinancialAccount>
      <cbc:ID>FR1420041010050500013M02606</cbc:ID>
      <cbc:Name>Papeterie du Rhone SAS</cbc:Name>
    </cac:PayeeFinancialAccount>
  </cac:PaymentMeans>

  <cac:PaymentTerms>
    <cbc:Note>Net 30 days.</cbc:Note>
  </cac:PaymentTerms>

  <cac:TaxTotal>
    <cbc:TaxAmount currencyID="EUR">322.00</cbc:TaxAmount>
    <cac:TaxSubtotal>
      <cbc:TaxableAmount currencyID="EUR">1500.00</cbc:TaxableAmount>
      <cbc:TaxAmount currencyID="EUR">300.00</cbc:TaxAmount>
      <cac:TaxCategory>
        <cbc:ID>S</cbc:ID>
        <cbc:Percent>20</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:TaxCategory>
    </cac:TaxSubtotal>
    <cac:TaxSubtotal>
      <cbc:TaxableAmount currencyID="EUR">400.00</cbc:TaxableAmount>
      <cbc:TaxAmount currencyID="EUR">22.00</cbc:TaxAmount>
      <cac:TaxCategory>
        <cbc:ID>S</cbc:ID>
        <cbc:Percent>5.5</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:TaxCategory>
    </cac:TaxSubtotal>
  </cac:TaxTotal>

  <cac:LegalMonetaryTotal>
    <cbc:LineExtensionAmount currencyID="EUR">1900.00</cbc:LineExtensionAmount>
    <cbc:TaxExclusiveAmount currencyID="EUR">1900.00</cbc:TaxExclusiveAmount>
    <cbc:TaxInclusiveAmount currencyID="EUR">2222.00</cbc:TaxInclusiveAmount>
    <cbc:PayableAmount currencyID="EUR">2222.00</cbc:PayableAmount>
  </cac:LegalMonetaryTotal>

  <cac:InvoiceLine>
    <cbc:ID>1</cbc:ID>
    <cbc:InvoicedQuantity unitCode="C62">200</cbc:InvoicedQuantity>
    <cbc:LineExtensionAmount currencyID="EUR">1000.00</cbc:LineExtensionAmount>
    <cac:Item>
      <cbc:Description>Recycled A4 paper, 80 g, ream of 500 sheets</cbc:Description>
      <cbc:Name>A4 paper ream</cbc:Name>
      <cac:ClassifiedTaxCategory>
        <cbc:ID>S</cbc:ID>
        <cbc:Percent>20</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:ClassifiedTaxCategory>
    </cac:Item>
    <cac:Price>
      <cbc:PriceAmount currencyID="EUR">5.00</cbc:PriceAmount>
    </cac:Price>
  </cac:InvoiceLine>

  <cac:InvoiceLine>
    <cbc:ID>2</cbc:ID>
    <cbc:InvoicedQuantity unitCode="C62">50</cbc:InvoicedQuantity>
    <cbc:LineExtensionAmount currencyID="EUR">500.00</cbc:LineExtensionAmount>
    <cac:Item>
      <cbc:Description>Refillable ink cartridge, black</cbc:Description>
      <cbc:Name>Ink cartridge</cbc:Name>
      <cac:ClassifiedTaxCategory>
        <cbc:ID>S</cbc:ID>
        <cbc:Percent>20</cbc:Percent>

160 / 191 lines shown — the complete file is in the download above.

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Fattura UBL (Peppol BIS 3.0)

Tutti i file di esempio https://validatefin.com/samples/ubl-invoice-multi-vat-rate.xml