What is BR-B about?
The BR-B rule group checks invoices with the VAT category "Split payment". Split payment is a purely Italian domestic procedure: on certain invoices the buyer pays the VAT not to the seller but directly to the Italian tax authority. The tax category code (BT-118 at VAT breakdown level, BT-151 on an invoice line, BT-95 for allowances, BT-102 for charges) then carries the value for split payment. German B2B invoices never use this category; it only appears on Italian domestic invoices. Key point: split payment is tied to Italy and must not be mixed with the standard VAT category in the same invoice.
All rules in group BR-B
If the tax category code on an invoice line (BT-151), an allowance (BT-95) or a charge (BT-102) carries the value 'Split payment', the invoice must be an Italian domestic invoice.
If an invoice contains a line, an allowance or a charge with the tax category code 'Split payment', it must not contain any line, allowance or charge with the code 'Standard rated'.
Check BR-B automatically
Instead of digging through the XML by hand you can validate your ZUGFeRD or XRechnung file online – you get every violation with rule ID, affected field, fix and XPath, as a readable report or as JSON through the API.