@fin.cx/einvoice 8.2.2 → 8.2.4

package/dist_ts/formats/utils/document.totals.js

@@ -1,6 +1,8 @@
 import { Decimal } from './decimal.js';
 import { DecimalCurrencyCalculator } from './currency.calculator.decimal.js';
+import { toPlainDecimalString } from './number.text.js';
 import { EInvoiceFormatError } from '../../errors.js';
+import { getVatCategory, getVatExemption } from './vat.category.js';
 /**
  * The item amounts of a document that are no finite number. The totals cannot
  * be computed while there is one: the encoders and the total getters refuse
@@ -51,37 +53,53 @@ export const getDocumentCalculator = (currency) => new DecimalCurrencyCalculator
  * decimals (BR-DEC-*): each line net amount (BT-131) is quantity × net price
  * rounded; the sum of line net amounts (BT-106) is their sum (BR-CO-10);
  * each VAT category taxable amount (BT-116) is the sum of the line net amounts
- * at that rate, and its tax amount (BT-117) is BT-116 × rate / 100 rounded
- * (BR-CO-17); the total VAT (BT-110) is the sum of the category tax amounts
+ * of that category and rate, and its tax amount (BT-117) is BT-116 × rate / 100
+ * rounded (BR-CO-17), 0 for reverse charge (BR-AE-09); the total VAT (BT-110) is the sum of the category tax amounts
  * (BR-CO-14); the total with VAT (BT-112) is BT-109 + BT-110 (BR-CO-15).
  * @param accountingDoc The document
  */
 export const computeDocumentTotals = (accountingDoc) => {
     const calculator = getDocumentCalculator(accountingDoc.currency);
     const minorUnits = calculator.getCurrencyInfo().minorUnits;
+    const category = getVatCategory(accountingDoc);
     const lineNetAmounts = [];
-    const taxableByRate = new Map();
+    const lineVatCategories = [];
+    const taxableByGroup = new Map();
     // an amount that is no number cannot be computed with; it is refused, not treated as 0
     const [firstInvalid] = findInvalidItemAmounts(accountingDoc.items);
     if (firstInvalid) {
         throw new EInvoiceFormatError(`items[${firstInvalid.index}].${firstInvalid.field} is no number: ${String(firstInvalid.value)}`, { unsupportedFeatures: [`items[${firstInvalid.index}].${firstInvalid.field}`] });
     }
     for (const item of accountingDoc.items ?? []) {
-        const lineNet = calculator.calculateLineNet(item.unitQuantity, item.unitNetPrice);
+        // quantity × net price from the numerals the encoders write, so the line net amount is the
+        // product of the written values, at their full precision
+        const lineNet = calculator.calculateLineNet(toPlainDecimalString(item.unitQuantity), toPlainDecimalString(item.unitNetPrice));
         lineNetAmounts.push(lineNet);
-        taxableByRate.set(item.vatPercentage, (taxableByRate.get(item.vatPercentage) ?? Decimal.ZERO).add(lineNet));
+        lineVatCategories.push(category);
+        // grouped by VAT category and rate: the same rate under two categories is two groups
+        const key = `${category}|${item.vatPercentage}`;
+        const group = taxableByGroup.get(key) ?? { category, rate: item.vatPercentage, taxable: Decimal.ZERO };
+        group.taxable = group.taxable.add(lineNet);
+        taxableByGroup.set(key, group);
     }
-    const vatGroups = [...taxableByRate.entries()].map(([rate, taxableAmount]) => ({
-        rate,
-        taxableAmount: calculator.round(taxableAmount),
-        taxAmount: calculator.calculateVAT(taxableAmount, rate),
-    }));
+    const vatGroups = [...taxableByGroup.values()].map((group) => {
+        const exemption = getVatExemption(group.category, accountingDoc.language);
+        return {
+            category: group.category,
+            rate: group.rate,
+            taxableAmount: calculator.round(group.taxable),
+            // reverse charge states no tax: the recipient owes it (BR-AE-09)
+            taxAmount: group.category === 'AE' ? calculator.round(Decimal.ZERO) : calculator.calculateVAT(group.taxable, group.rate),
+            ...(exemption ? { exemption } : {}),
+        };
+    });
     const lineTotal = calculator.round(Decimal.sum(lineNetAmounts));
     const taxTotal = calculator.round(Decimal.sum(vatGroups.map((group) => group.taxAmount)));
     const grandTotal = calculator.round(lineTotal.add(taxTotal));
     return {
         minorUnits,
         lineNetAmounts,
+        lineVatCategories,
         lineTotal,
         taxBasisTotal: lineTotal,
         vatGroups,
@@ -90,4 +108,4 @@ export const computeDocumentTotals = (accountingDoc) => {
         duePayable: grandTotal,
     };
 };
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+//# 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xDQUFDLFFBQVEsQ0FBQyxDQUFDLENBQUM7SUFDN0QsT0FBTztRQUNMLFVBQVU7UUFDVixjQUFjO1FBQ2QsaUJBQWlCO1FBQ2pCLFNBQVM7UUFDVCxhQUFhLEVBQUUsU0FBUztRQUN4QixTQUFTO1FBQ1QsUUFBUTtRQUNSLFVBQVU7UUFDVixVQUFVLEVBQUUsVUFBVTtLQUN2QixDQUFDO0FBQ0osQ0FBQyxDQUFDIn0=

package/dist_ts/formats/utils/number.text.d.ts

@@ -0,0 +1,9 @@
+/**
+ * A finite number as a plain decimal numeral (`xsd:decimal`), the shortest one
+ * that reads back as the same number, without an exponent: `0.335`, `1234.5`,
+ * `0.0000001` (not `1e-7`). Quantities (BT-129) and net prices (BT-146) are
+ * written this way, with the precision they have; EN 16931 limits neither to
+ * two decimals (BR-DEC-* cover amounts only).
+ * @param value A finite number
+ */
+export declare const toPlainDecimalString: (value: number) => string;

package/dist_ts/formats/utils/number.text.js

@@ -0,0 +1,26 @@
+/**
+ * A finite number as a plain decimal numeral (`xsd:decimal`), the shortest one
+ * that reads back as the same number, without an exponent: `0.335`, `1234.5`,
+ * `0.0000001` (not `1e-7`). Quantities (BT-129) and net prices (BT-146) are
+ * written this way, with the precision they have; EN 16931 limits neither to
+ * two decimals (BR-DEC-* cover amounts only).
+ * @param value A finite number
+ */
+export const toPlainDecimalString = (value) => {
+    const text = String(value);
+    const match = /^(-?)(\d+)(?:\.(\d+))?e([+-]\d+)$/i.exec(text);
+    if (!match) {
+        return text;
+    }
+    const [, sign, integerDigits, fractionDigits = '', exponentText] = match;
+    const digits = integerDigits + fractionDigits;
+    const point = integerDigits.length + Number(exponentText);
+    if (point <= 0) {
+        return `${sign}0.${'0'.repeat(-point)}${digits}`;
+    }
+    if (point >= digits.length) {
+        return `${sign}${digits}${'0'.repeat(point - digits.length)}`;
+    }
+    return `${sign}${digits.slice(0, point)}.${digits.slice(point)}`;
+};
+//# sourceMappingURL=data:application/json;base64,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

package/dist_ts/formats/utils/vat.category.d.ts

@@ -0,0 +1,50 @@
+import type { TAccountingDoc } from '../../interfaces/common.js';
+/**
+ * The VAT category codes (UNTDID 5305, EN 16931 BT-118/BT-151) the encoders
+ * write: standard rated, or reverse charge. The envelope states reverse charge
+ * for the whole document (`reverseCharge`); an item carries no category of its
+ * own, so a document cannot mix reverse charge lines with standard rated ones.
+ */
+export type TVatCategoryCode = 'S' | 'AE';
+/** The VAT exemption reason (BT-121 code, BT-120 text) a VAT category states */
+export interface IVatExemption {
+    code: string;
+    reason: string;
+}
+/**
+ * The VAT category of every line of a document: reverse charge (`AE`) when the
+ * document states it, standard rated (`S`) otherwise.
+ * @param accountingDoc The document
+ */
+export declare const getVatCategory: (accountingDoc: {
+    reverseCharge?: boolean;
+}) => TVatCategoryCode;
+/**
+ * The exemption reason a reverse charge VAT breakdown states (BR-AE-10): the
+ * code `VATEX-EU-AE` and the wording the law prescribes, "Steuerschuldnerschaft
+ * des Leistungsempfängers" (§ 14a Abs. 1 and 5 UStG). A document in another
+ * language may use the wording of Article 226 Nr. 11a of the VAT Directive in
+ * that language, "Reverse charge" in English (Abschnitt 14a.1 Abs. 6 Satz 2
+ * UStAE). Other categories state none.
+ * @param category The VAT category
+ * @param language The document language
+ */
+export declare const getVatExemption: (category: TVatCategoryCode, language: string | undefined) => IVatExemption | undefined;
+/**
+ * Refuses a reverse charge document that lacks what EN 16931 requires of one,
+ * naming the rule; no value is put in place of a missing one.
+ * - BR-AE-05: every line of a reverse charge document has the VAT rate 0; the
+ *   recipient owes the tax, and the invoice states none (§ 14a Abs. 5 Satz 2
+ *   UStG; a stated amount would be owed under § 14c Abs. 1 UStG).
+ * - BR-AE-02: the seller states a VAT identifier (BT-31) and the buyer a VAT
+ *   identifier (BT-48) or a legal registration identifier (BT-47). The rule
+ *   also accepts the seller's tax registration identifier (BT-32, e.g. the
+ *   Steuernummer) or a tax representative's VAT identifier (BT-63) instead of
+ *   BT-31; the envelope can state neither, so a seller without a VAT
+ *   identifier is refused. A domestic § 13b issuer that states only a
+ *   Steuernummer, which § 14 Abs. 4 Satz 1 Nr. 2 UStG allows, is therefore
+ *   refused until the envelope carries a tax number.
+ * @param accountingDoc The document
+ * @param targetFormat The format being written
+ */
+export declare const assertVatCategoryWritable: (accountingDoc: TAccountingDoc, targetFormat: string) => void;

package/dist_ts/formats/utils/vat.category.js

@@ -0,0 +1,64 @@
+import { EInvoiceFormatError } from '../../errors.js';
+/**
+ * The VAT category of every line of a document: reverse charge (`AE`) when the
+ * document states it, standard rated (`S`) otherwise.
+ * @param accountingDoc The document
+ */
+export const getVatCategory = (accountingDoc) => accountingDoc.reverseCharge ? 'AE' : 'S';
+/**
+ * The exemption reason a reverse charge VAT breakdown states (BR-AE-10): the
+ * code `VATEX-EU-AE` and the wording the law prescribes, "Steuerschuldnerschaft
+ * des Leistungsempfängers" (§ 14a Abs. 1 and 5 UStG). A document in another
+ * language may use the wording of Article 226 Nr. 11a of the VAT Directive in
+ * that language, "Reverse charge" in English (Abschnitt 14a.1 Abs. 6 Satz 2
+ * UStAE). Other categories state none.
+ * @param category The VAT category
+ * @param language The document language
+ */
+export const getVatExemption = (category, language) => category === 'AE'
+    ? {
+        code: 'VATEX-EU-AE',
+        reason: (language ?? '').toLowerCase().startsWith('de')
+            ? 'Steuerschuldnerschaft des Leistungsempfängers'
+            : 'Reverse charge',
+    }
+    : undefined;
+/**
+ * Refuses a reverse charge document that lacks what EN 16931 requires of one,
+ * naming the rule; no value is put in place of a missing one.
+ * - BR-AE-05: every line of a reverse charge document has the VAT rate 0; the
+ *   recipient owes the tax, and the invoice states none (§ 14a Abs. 5 Satz 2
+ *   UStG; a stated amount would be owed under § 14c Abs. 1 UStG).
+ * - BR-AE-02: the seller states a VAT identifier (BT-31) and the buyer a VAT
+ *   identifier (BT-48) or a legal registration identifier (BT-47). The rule
+ *   also accepts the seller's tax registration identifier (BT-32, e.g. the
+ *   Steuernummer) or a tax representative's VAT identifier (BT-63) instead of
+ *   BT-31; the envelope can state neither, so a seller without a VAT
+ *   identifier is refused. A domestic § 13b issuer that states only a
+ *   Steuernummer, which § 14 Abs. 4 Satz 1 Nr. 2 UStG allows, is therefore
+ *   refused until the envelope carries a tax number.
+ * @param accountingDoc The document
+ * @param targetFormat The format being written
+ */
+export const assertVatCategoryWritable = (accountingDoc, targetFormat) => {
+    if (!accountingDoc.reverseCharge) {
+        return;
+    }
+    const refuse = (rule, message) => {
+        throw new EInvoiceFormatError(`${rule}: ${message}`, { targetFormat, unsupportedFeatures: [rule] });
+    };
+    for (const [index, item] of (accountingDoc.items ?? []).entries()) {
+        if (item.vatPercentage !== 0) {
+            refuse('BR-AE-05', `a reverse charge line has the VAT rate 0, items[${index}].vatPercentage is ${String(item.vatPercentage)}`);
+        }
+    }
+    const seller = accountingDoc.from?.registrationDetails;
+    if (!seller?.vatId) {
+        refuse('BR-AE-02', 'a reverse charge document states the seller VAT identifier (BT-31), from.registrationDetails.vatId is missing; the rule would also accept a tax registration identifier (BT-32) or a tax representative (BT-63), which the envelope cannot state');
+    }
+    const buyer = accountingDoc.to?.registrationDetails;
+    if (!buyer?.vatId && !buyer?.registrationId) {
+        refuse('BR-AE-02', 'a reverse charge document states the buyer VAT identifier (BT-48) or legal registration identifier (BT-47), to.registrationDetails.vatId and .registrationId are missing');
+    }
+};
+//# sourceMappingURL=data:application/json;base64,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

package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "@fin.cx/einvoice",
-  "version": "8.2.2",
+  "version": "8.2.4",
   "private": false,
   "description": "A TypeScript module for creating, manipulating, and embedding XML data within PDF files specifically tailored for electronic invoice (einvoice) packages.",
   "main": "dist_ts/index.js",
@@ -67,7 +67,7 @@
   ],
   "scripts": {
     "test": "pnpm run test:unit",
-    "test:unit": "tstest test/test.cii-xrechnung.node.ts --verbose --logfile --timeout 60 && tstest test/test.einvoice.ts --verbose --logfile --timeout 60 && tstest test/test.decimal.ts --verbose --logfile --timeout 60 && tstest test/test.decimal-currency-calculator.ts --verbose --logfile --timeout 60 && tstest test/test.currency-utils.ts --verbose --logfile --timeout 60 && tstest test/test.en16931-validators.ts --verbose --logfile --timeout 60 && tstest test/test.schematron-validator.ts --verbose --logfile --timeout 60 && tstest test/test.xrechnung-creditnote.node.ts --verbose --logfile --timeout 60 && tstest test/test.accountingdoc-types.node.ts --verbose --logfile --timeout 60 && tstest test/test.corrected-invoice.node.ts --verbose --logfile --timeout 60 && tstest test/test.xrechnung-3-due-date.node.ts --verbose --logfile --timeout 60 && tstest test/test.calendar-dates.node.ts --verbose --logfile --timeout 60 && tstest test/test.document-totals.node.ts --verbose --logfile --timeout 60 && tstest test/test.en16931-unitcodes.node.ts --verbose --logfile --timeout 60 && tstest test/test.en16931-lineunit.node.ts --verbose --logfile --timeout 60",
+    "test:unit": "tstest test/test.cii-xrechnung.node.ts --verbose --logfile --timeout 60 && tstest test/test.einvoice.ts --verbose --logfile --timeout 60 && tstest test/test.decimal.ts --verbose --logfile --timeout 60 && tstest test/test.decimal-currency-calculator.ts --verbose --logfile --timeout 60 && tstest test/test.currency-utils.ts --verbose --logfile --timeout 60 && tstest test/test.en16931-validators.ts --verbose --logfile --timeout 60 && tstest test/test.schematron-validator.ts --verbose --logfile --timeout 60 && tstest test/test.xrechnung-creditnote.node.ts --verbose --logfile --timeout 60 && tstest test/test.accountingdoc-types.node.ts --verbose --logfile --timeout 60 && tstest test/test.corrected-invoice.node.ts --verbose --logfile --timeout 60 && tstest test/test.xrechnung-3-due-date.node.ts --verbose --logfile --timeout 60 && tstest test/test.calendar-dates.node.ts --verbose --logfile --timeout 60 && tstest test/test.document-totals.node.ts --verbose --logfile --timeout 60 && tstest test/test.reverse-charge.node.ts --verbose --logfile --timeout 60 && tstest test/test.cii-schema-order.node.ts --verbose --logfile --timeout 60 && tstest test/test.en16931-unitcodes.node.ts --verbose --logfile --timeout 60 && tstest test/test.en16931-lineunit.node.ts --verbose --logfile --timeout 60",
     "test:format": "tstest test/test.format-detection.ts --verbose --logfile --timeout 60",
     "test:corpus": "tstest test/suite/einvoice_corpus-validation/ --verbose --logfile --timeout 60",
     "test:performance": "NODE_OPTIONS=--expose-gc tstest test/suite/einvoice_performance/ --verbose --logfile --timeout 60",

package/readme.md

@@ -343,6 +343,31 @@ attachment name and associated-file relationship. It does not convert an
 arbitrary source PDF to PDF/A-3; the source PDF must already satisfy the
 required archival profile.
 
+## Reverse charge
+
+An envelope with `reverseCharge: true` is a reverse charge document: the
+recipient owes the tax (§ 13b UStG). Every line and the VAT breakdown are
+written with the VAT category `AE` at the rate 0 and a tax amount of 0, and the
+breakdown states the exemption reason code `VATEX-EU-AE` and the text
+"Steuerschuldnerschaft des Leistungsempfängers" (§ 14a Abs. 5 UStG, Abschnitt
+13b.14 Abs. 1 UStAE) when the document's `language` starts with `de`, and
+"Reverse charge", the wording Abschnitt 14a.1 Abs. 6 Satz 2 UStAE admits, for
+any other. `EInvoice.language` defaults to `'en'`: set it to `'de'` for the
+German wording.
+
+Export refuses a reverse charge document, naming the rule, when a line states a
+VAT rate other than 0 (BR-AE-05), the seller has no VAT identifier, or the
+buyer has neither a VAT identifier nor a legal registration identifier
+(`registrationDetails.registrationId`, BR-AE-02). On the seller side BR-AE-02
+would also accept a tax registration identifier (BT-32, the Steuernummer) or a
+tax representative's VAT identifier (BT-63); the envelope can state neither, so
+a domestic § 13b issuer that has only a Steuernummer (which § 14 Abs. 4 Satz 1
+Nr. 2 UStG allows) is refused until the envelope carries a tax number.
+
+The envelope states reverse charge for the whole document; an item has no VAT
+category of its own. A document mixing reverse charge lines with standard rated
+ones cannot be expressed until `@tsclass/tsclass` gives items a category.
+
 ## Calendar dates
 
 A calendar date of the invoice (issue date, due date, delivery date, invoicing

package/ts/00_commitinfo_data.ts

@@ -3,6 +3,6 @@
  */
 export const commitinfo = {
   name: '@fin.cx/einvoice',
-  version: '8.2.2',
+  version: '8.2.4',
   description: 'A TypeScript module for creating, manipulating, and embedding XML data within PDF files specifically tailored for electronic invoice (einvoice) packages.'
 }

package/ts/formats/cii/cii.decoder.ts

@@ -158,6 +158,20 @@ export abstract class CIIBaseDecoder extends BaseDecoder {
     return dueDate === undefined ? absentDueInDays : Math.round((dueDate - issueDate) / (1000 * 60 * 60 * 24));
   }
 
+  /**
+   * Whether every line of the document has the VAT category reverse charge (AE, BT-151); the
+   * envelope states it for the whole document, so a document mixing AE lines with others
+   * cannot say it
+   */
+  protected isReverseChargeDocument(): boolean {
+    const categories = this.select(
+      '/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode',
+      this.doc,
+    );
+    const codes = (Array.isArray(categories) ? categories : []).map((node) => ((node as Node).textContent ?? '').trim());
+    return codes.length > 0 && codes.every((code) => code === 'AE');
+  }
+
   /**
    * Reads the actual delivery date (BT-72) of the header delivery; undefined
    * when the document does not state one.

package/ts/formats/cii/cii.encoder.ts

@@ -3,7 +3,8 @@ import type { TAccountingDoc, TCreditNote, TInvoiceDocument } from '../../interf
 import { EInvoiceFormatError } from '../../errors.js';
 import { getPrecedingInvoiceReferences } from '../utils/preceding.invoice.js';
 import { getWritableDate } from '../utils/date.value.js';
-import { CII_NAMESPACES, CIIProfile } from './cii.types.js';
+import { assertVatCategoryWritable } from '../utils/vat.category.js';
+import { CII_CHILD_SEQUENCES, CII_NAMESPACES, CIIProfile } from './cii.types.js';
 
 /**
  * Base encoder for CII-based invoice formats
@@ -25,6 +26,8 @@ export abstract class CIIBaseEncoder extends BaseEncoder {
    * @returns CII XML string
    */
   public async encode(invoice: TAccountingDoc): Promise<string> {
+    // a reverse charge document that lacks what EN 16931 requires of one is refused (BR-AE-02, BR-AE-05)
+    assertVatCategoryWritable(invoice, 'cii');
     // MINIMUM has no preceding invoice reference (BG-3): a reference the document states cannot be written there
     if (this.profile === CIIProfile.MINIMUM && getPrecedingInvoiceReferences(invoice).length > 0) {
       throw new EInvoiceFormatError(
@@ -110,6 +113,44 @@ export abstract class CIIBaseEncoder extends BaseEncoder {
     }
   }
 
+  /**
+   * Puts the children of every CII element into the order the schema requires
+   * (`CII_CHILD_SEQUENCES`). The encoders add elements in several passes; this
+   * final pass makes the document follow the schema sequences. The sort is
+   * stable, so repeated elements (notes, lines, VAT breakdowns) keep their
+   * order, and an element a sequence does not name stays behind the element it
+   * followed.
+   * @param doc XML document
+   */
+  protected orderCiiElements(doc: Document): void {
+    const localName = (element: Element) => element.nodeName.slice(element.nodeName.indexOf(':') + 1);
+    const order = (element: Element): void => {
+      const children: Element[] = [];
+      for (let node = element.firstChild; node; node = node.nextSibling) {
+        if (node.nodeType === 1) {
+          children.push(node as Element);
+        }
+      }
+      const sequence = CII_CHILD_SEQUENCES[localName(element)];
+      if (sequence) {
+        let lastRank = -1;
+        const ranked = children.map((child, position) => {
+          const rank = sequence.indexOf(localName(child));
+          lastRank = rank === -1 ? lastRank : rank;
+          return { child, rank: lastRank, position };
+        });
+        ranked.sort((a, b) => a.rank - b.rank || a.position - b.position);
+        for (const { child } of ranked) {
+          element.appendChild(child);
+        }
+      }
+      for (const child of children) {
+        order(child);
+      }
+    };
+    order(doc.documentElement);
+  }
+
   /**
    * Formats a date as an ISO string (YYYY-MM-DD, UTC). A value that is no
    * valid timestamp is refused with an `EInvoiceFormatError` naming the field.

package/ts/formats/cii/cii.types.ts

@@ -43,3 +43,44 @@ export const CII_PROFILE_IDS = {
   ZUGFERD_V1_COMFORT: 'urn:ferd:CrossIndustryDocument:invoice:1p0:comfort',
   ZUGFERD_V1_EXTENDED: 'urn:ferd:CrossIndustryDocument:invoice:1p0:extended'
 };
+
+/**
+ * The children of the CII elements the encoders write, in the order the schema
+ * requires them: the sequences of the UN/CEFACT Cross Industry Invoice D16B
+ * schema as the EN 16931 validation artefacts ship it
+ * (`test/assets/eInvoicing-EN16931/cii/schema/D16B SCRDM (Subset)/uncoupled clm/CII/uncefact/data/standard/`,
+ * `CrossIndustryInvoice_100pD16B.xsd` and
+ * `CrossIndustryInvoice_ReusableAggregateBusinessInformationEntity_100pD16B.xsd`),
+ * keyed by the local name of the parent element. The Factur-X 1.07.3 and
+ * ZUGFeRD 2 schemas are subsets of it with the same order.
+ */
+export const CII_CHILD_SEQUENCES: Readonly<Record<string, readonly string[]>> = {
+  CrossIndustryInvoice: ['ExchangedDocumentContext', 'ExchangedDocument', 'SupplyChainTradeTransaction', 'ValuationBreakdownStatement'],
+  ExchangedDocument: ['ID', 'Name', 'TypeCode', 'IssueDateTime', 'CopyIndicator', 'Purpose', 'ControlRequirementIndicator', 'LanguageID', 'PurposeCode', 'RevisionDateTime', 'VersionID', 'GlobalID', 'RevisionID', 'PreviousRevisionID', 'CategoryCode', 'IncludedNote', 'EffectiveSpecifiedPeriod', 'IssuerTradeParty'],
+  SupplyChainTradeTransaction: ['IncludedSupplyChainTradeLineItem', 'ApplicableHeaderTradeAgreement', 'ApplicableHeaderTradeDelivery', 'ApplicableHeaderTradeSettlement'],
+  ApplicableHeaderTradeAgreement: ['Reference', 'BuyerReference', 'SellerTradeParty', 'BuyerTradeParty', 'SalesAgentTradeParty', 'BuyerRequisitionerTradeParty', 'BuyerAssignedAccountantTradeParty', 'SellerAssignedAccountantTradeParty', 'BuyerTaxRepresentativeTradeParty', 'SellerTaxRepresentativeTradeParty', 'ProductEndUserTradeParty', 'ApplicableTradeDeliveryTerms', 'SellerOrderReferencedDocument', 'BuyerOrderReferencedDocument', 'QuotationReferencedDocument', 'OrderResponseReferencedDocument', 'ContractReferencedDocument', 'DemandForecastReferencedDocument', 'SupplyInstructionReferencedDocument', 'PromotionalDealReferencedDocument', 'PriceListReferencedDocument', 'AdditionalReferencedDocument', 'RequisitionerReferencedDocument', 'BuyerAgentTradeParty', 'PurchaseConditionsReferencedDocument', 'SpecifiedProcuringProject', 'UltimateCustomerOrderReferencedDocument'],
+  SellerTradeParty: ['ID', 'GlobalID', 'Name', 'RoleCode', 'Description', 'SpecifiedLegalOrganization', 'DefinedTradeContact', 'PostalTradeAddress', 'URIUniversalCommunication', 'SpecifiedTaxRegistration', 'EndPointURIUniversalCommunication', 'LogoAssociatedSpecifiedBinaryFile'],
+  BuyerTradeParty: ['ID', 'GlobalID', 'Name', 'RoleCode', 'Description', 'SpecifiedLegalOrganization', 'DefinedTradeContact', 'PostalTradeAddress', 'URIUniversalCommunication', 'SpecifiedTaxRegistration', 'EndPointURIUniversalCommunication', 'LogoAssociatedSpecifiedBinaryFile'],
+  PostalTradeAddress: ['ID', 'PostcodeCode', 'PostOfficeBox', 'BuildingName', 'LineOne', 'LineTwo', 'LineThree', 'LineFour', 'LineFive', 'StreetName', 'CityName', 'CitySubDivisionName', 'CountryID', 'CountryName', 'CountrySubDivisionID', 'CountrySubDivisionName', 'AttentionOf', 'CareOf', 'BuildingNumber', 'DepartmentName', 'AdditionalStreetName'],
+  DefinedTradeContact: ['ID', 'PersonName', 'DepartmentName', 'TypeCode', 'JobTitle', 'Responsibility', 'PersonID', 'TelephoneUniversalCommunication', 'DirectTelephoneUniversalCommunication', 'MobileTelephoneUniversalCommunication', 'FaxUniversalCommunication', 'EmailURIUniversalCommunication', 'TelexUniversalCommunication', 'VOIPUniversalCommunication', 'InstantMessagingUniversalCommunication', 'SpecifiedNote', 'SpecifiedContactPerson'],
+  SpecifiedLegalOrganization: ['LegalClassificationCode', 'Name', 'ID', 'TradingBusinessName', 'PostalTradeAddress', 'AuthorizedLegalRegistration'],
+  ApplicableHeaderTradeDelivery: ['RelatedSupplyChainConsignment', 'ShipToTradeParty', 'UltimateShipToTradeParty', 'ShipFromTradeParty', 'ActualDespatchSupplyChainEvent', 'ActualPickUpSupplyChainEvent', 'ActualDeliverySupplyChainEvent', 'ActualReceiptSupplyChainEvent', 'AdditionalReferencedDocument', 'DespatchAdviceReferencedDocument', 'ReceivingAdviceReferencedDocument', 'DeliveryNoteReferencedDocument', 'ConsumptionReportReferencedDocument', 'PreviousDeliverySupplyChainEvent', 'PackingListReferencedDocument'],
+  ActualDeliverySupplyChainEvent: ['ID', 'OccurrenceDateTime', 'TypeCode', 'Description', 'DescriptionBinaryObject', 'UnitQuantity', 'LatestOccurrenceDateTime', 'EarliestOccurrenceDateTime', 'OccurrenceSpecifiedPeriod', 'OccurrenceLogisticsLocation'],
+  ApplicableHeaderTradeSettlement: ['DuePayableAmount', 'CreditorReferenceTypeCode', 'CreditorReferenceType', 'CreditorReferenceIssuerID', 'CreditorReferenceID', 'PaymentReference', 'TaxCurrencyCode', 'InvoiceCurrencyCode', 'PaymentCurrencyCode', 'InvoiceIssuerReference', 'InvoiceDateTime', 'NextInvoiceDateTime', 'CreditReasonCode', 'CreditReason', 'InvoicerTradeParty', 'InvoiceeTradeParty', 'PayeeTradeParty', 'PayerTradeParty', 'TaxApplicableTradeCurrencyExchange', 'InvoiceApplicableTradeCurrencyExchange', 'PaymentApplicableTradeCurrencyExchange', 'SpecifiedTradeSettlementPaymentMeans', 'ApplicableTradeTax', 'BillingSpecifiedPeriod', 'SpecifiedTradeAllowanceCharge', 'SubtotalCalculatedTradeTax', 'SpecifiedLogisticsServiceCharge', 'SpecifiedTradePaymentTerms', 'SpecifiedTradeSettlementHeaderMonetarySummation', 'SpecifiedFinancialAdjustment', 'InvoiceReferencedDocument', 'ProFormaInvoiceReferencedDocument', 'LetterOfCreditReferencedDocument', 'FactoringAgreementReferencedDocument', 'FactoringListReferencedDocument', 'PayableSpecifiedTradeAccountingAccount', 'ReceivableSpecifiedTradeAccountingAccount', 'PurchaseSpecifiedTradeAccountingAccount', 'SalesSpecifiedTradeAccountingAccount', 'SpecifiedTradeSettlementFinancialCard', 'SpecifiedAdvancePayment', 'UltimatePayeeTradeParty'],
+  SpecifiedTradeSettlementPaymentMeans: ['PaymentChannelCode', 'TypeCode', 'GuaranteeMethodCode', 'PaymentMethodCode', 'Information', 'ID', 'ApplicableTradeSettlementFinancialCard', 'PayerPartyDebtorFinancialAccount', 'PayeePartyCreditorFinancialAccount', 'PayerSpecifiedDebtorFinancialInstitution', 'PayeeSpecifiedCreditorFinancialInstitution'],
+  PayeePartyCreditorFinancialAccount: ['IBANID', 'AccountName', 'ProprietaryID'],
+  ApplicableTradeTax: ['CalculatedAmount', 'TypeCode', 'ExemptionReason', 'CalculatedRate', 'CalculationSequenceNumeric', 'BasisQuantity', 'BasisAmount', 'UnitBasisAmount', 'LineTotalBasisAmount', 'AllowanceChargeBasisAmount', 'CategoryCode', 'CurrencyCode', 'Jurisdiction', 'CustomsDutyIndicator', 'ExemptionReasonCode', 'TaxBasisAllowanceRate', 'TaxPointDate', 'Type', 'InformationAmount', 'CategoryName', 'DueDateTypeCode', 'RateApplicablePercent', 'SpecifiedTradeAccountingAccount', 'ServiceSupplyTradeCountry', 'BuyerRepayableTaxSpecifiedTradeAccountingAccount', 'SellerPayableTaxSpecifiedTradeAccountingAccount', 'SellerRefundableTaxSpecifiedTradeAccountingAccount', 'BuyerDeductibleTaxSpecifiedTradeAccountingAccount', 'BuyerNonDeductibleTaxSpecifiedTradeAccountingAccount', 'PlaceApplicableTradeLocation'],
+  BillingSpecifiedPeriod: ['DurationMeasure', 'InclusiveIndicator', 'Description', 'StartDateTime', 'EndDateTime', 'CompleteDateTime', 'OpenIndicator', 'SeasonCode', 'ID', 'Name', 'SequenceNumeric', 'StartDateFlexibilityCode', 'ContinuousIndicator', 'PurposeCode'],
+  SpecifiedTradePaymentTerms: ['ID', 'FromEventCode', 'SettlementPeriodMeasure', 'Description', 'DueDateDateTime', 'TypeCode', 'InstructionTypeCode', 'DirectDebitMandateID', 'PartialPaymentPercent', 'PaymentMeansID', 'PartialPaymentAmount', 'ApplicableTradePaymentPenaltyTerms', 'ApplicableTradePaymentDiscountTerms', 'PayeeTradeParty'],
+  SpecifiedTradeSettlementHeaderMonetarySummation: ['LineTotalAmount', 'ChargeTotalAmount', 'AllowanceTotalAmount', 'TaxBasisTotalAmount', 'TaxTotalAmount', 'RoundingAmount', 'GrandTotalAmount', 'InformationAmount', 'TotalPrepaidAmount', 'TotalDiscountAmount', 'TotalAllowanceChargeAmount', 'DuePayableAmount', 'RetailValueExcludingTaxInformationAmount', 'TotalDepositFeeInformationAmount', 'ProductValueExcludingTobaccoTaxInformationAmount', 'TotalRetailValueInformationAmount', 'GrossLineTotalAmount', 'NetLineTotalAmount', 'NetIncludingTaxesLineTotalAmount'],
+  InvoiceReferencedDocument: ['IssuerAssignedID', 'URIID', 'StatusCode', 'CopyIndicator', 'LineID', 'TypeCode', 'GlobalID', 'RevisionID', 'Name', 'AttachmentBinaryObject', 'Information', 'ReferenceTypeCode', 'SectionName', 'PreviousRevisionID', 'FormattedIssueDateTime', 'EffectiveSpecifiedPeriod', 'IssuerTradeParty', 'AttachedSpecifiedBinaryFile'],
+  IncludedSupplyChainTradeLineItem: ['DescriptionCode', 'AssociatedDocumentLineDocument', 'SpecifiedTradeProduct', 'SpecifiedLineTradeAgreement', 'SpecifiedLineTradeDelivery', 'SpecifiedLineTradeSettlement', 'IncludedSubordinateTradeLineItem'],
+  AssociatedDocumentLineDocument: ['LineID', 'ParentLineID', 'LineStatusCode', 'LineStatusReasonCode', 'IncludedNote'],
+  SpecifiedTradeProduct: ['ID', 'GlobalID', 'SellerAssignedID', 'BuyerAssignedID', 'ManufacturerAssignedID', 'Name', 'TradeName', 'Description', 'TypeCode', 'NetWeightMeasure', 'GrossWeightMeasure', 'ProductGroupID', 'EndItemTypeCode', 'EndItemName', 'AreaDensityMeasure', 'UseDescription', 'BrandName', 'SubBrandName', 'DrainedNetWeightMeasure', 'VariableMeasureIndicator', 'ColourCode', 'ColourDescription', 'Designation', 'FormattedCancellationAnnouncedLaunchDateTime', 'FormattedLatestProductDataChangeDateTime', 'ApplicableProductCharacteristic', 'ApplicableMaterialGoodsCharacteristic', 'DesignatedProductClassification', 'IndividualTradeProductInstance', 'CertificationEvidenceReferenceReferencedDocument', 'InspectionReferenceReferencedDocument', 'OriginTradeCountry', 'LinearSpatialDimension', 'MinimumLinearSpatialDimension', 'MaximumLinearSpatialDimension', 'ManufacturerTradeParty', 'PresentationSpecifiedBinaryFile', 'MSDSReferenceReferencedDocument', 'AdditionalReferenceReferencedDocument', 'LegalRightsOwnerTradeParty', 'BrandOwnerTradeParty', 'IncludedReferencedProduct', 'InformationNote'],
+  SpecifiedLineTradeAgreement: ['BuyerReference', 'BuyerRequisitionerTradeParty', 'ApplicableTradeDeliveryTerms', 'SellerOrderReferencedDocument', 'BuyerOrderReferencedDocument', 'QuotationReferencedDocument', 'ContractReferencedDocument', 'DemandForecastReferencedDocument', 'PromotionalDealReferencedDocument', 'AdditionalReferencedDocument', 'GrossPriceProductTradePrice', 'NetPriceProductTradePrice', 'RequisitionerReferencedDocument', 'ItemSellerTradeParty', 'ItemBuyerTradeParty', 'IncludedSpecifiedMarketplace', 'UltimateCustomerOrderReferencedDocument'],
+  NetPriceProductTradePrice: ['TypeCode', 'ChargeAmount', 'BasisQuantity', 'MinimumQuantity', 'MaximumQuantity', 'ChangeReason', 'OrderUnitConversionFactorNumeric', 'AppliedTradeAllowanceCharge', 'ValiditySpecifiedPeriod', 'IncludedTradeTax', 'DeliveryTradeLocation', 'TradeComparisonReferencePrice', 'AssociatedReferencedDocument'],
+  SpecifiedLineTradeDelivery: ['RequestedQuantity', 'ReceivedQuantity', 'BilledQuantity', 'ChargeFreeQuantity', 'PackageQuantity', 'ProductUnitQuantity', 'PerPackageUnitQuantity', 'NetWeightMeasure', 'GrossWeightMeasure', 'TheoreticalWeightMeasure', 'DespatchedQuantity', 'SpecifiedDeliveryAdjustment', 'IncludedSupplyChainPackaging', 'RelatedSupplyChainConsignment', 'ShipToTradeParty', 'UltimateShipToTradeParty', 'ShipFromTradeParty', 'ActualDespatchSupplyChainEvent', 'ActualPickUpSupplyChainEvent', 'RequestedDeliverySupplyChainEvent', 'ActualDeliverySupplyChainEvent', 'ActualReceiptSupplyChainEvent', 'AdditionalReferencedDocument', 'DespatchAdviceReferencedDocument', 'ReceivingAdviceReferencedDocument', 'DeliveryNoteReferencedDocument', 'ConsumptionReportReferencedDocument', 'PackingListReferencedDocument'],
+  SpecifiedLineTradeSettlement: ['PaymentReference', 'InvoiceIssuerReference', 'TotalAdjustmentAmount', 'DiscountIndicator', 'ApplicableTradeTax', 'BillingSpecifiedPeriod', 'SpecifiedTradeAllowanceCharge', 'SubtotalCalculatedTradeTax', 'SpecifiedLogisticsServiceCharge', 'SpecifiedTradePaymentTerms', 'SpecifiedTradeSettlementLineMonetarySummation', 'SpecifiedFinancialAdjustment', 'InvoiceReferencedDocument', 'AdditionalReferencedDocument', 'PayableSpecifiedTradeAccountingAccount', 'ReceivableSpecifiedTradeAccountingAccount', 'PurchaseSpecifiedTradeAccountingAccount', 'SalesSpecifiedTradeAccountingAccount', 'SpecifiedTradeSettlementFinancialCard'],
+  SpecifiedTradeSettlementLineMonetarySummation: ['LineTotalAmount', 'ChargeTotalAmount', 'AllowanceTotalAmount', 'TaxBasisTotalAmount', 'TaxTotalAmount', 'GrandTotalAmount', 'InformationAmount', 'TotalAllowanceChargeAmount', 'TotalRetailValueInformationAmount', 'GrossLineTotalAmount', 'NetLineTotalAmount', 'NetIncludingTaxesLineTotalAmount', 'ProductWeightLossInformationAmount'],
+  IncludedNote: ['Subject', 'ContentCode', 'Content', 'SubjectCode', 'ID'],
+};

package/ts/formats/cii/facturx/facturx.decoder.ts

@@ -94,8 +94,8 @@ export class FacturXDecoder extends CIIBaseDecoder {
     // Extract the actual delivery date, if stated
     const deliveryDate = this.extractDeliveryDate();
 
-    // Check for reverse charge
-    const reverseCharge = this.exists('//ram:SpecifiedTradeAllowanceCharge/ram:ReasonCode[text()="62"]');
+    // Reverse charge: every line has the VAT category AE
+    const reverseCharge = this.isReverseChargeDocument();
 
     // Create the common invoice data
     const invoiceData = {
@@ -158,7 +158,12 @@ export class FacturXDecoder extends CIIBaseDecoder {
     const vatId = this.getText(`${partyXPath}/ram:SpecifiedTaxRegistration/ram:ID[@schemeID="VA"]`) || '';
 
     // Extract registration ID
-    const registrationId = this.getText(`${partyXPath}/ram:SpecifiedTaxRegistration/ram:ID[@schemeID="FC"]`) || '';
+    // the legal registration identifier (BT-30, BT-47); a document that states only a tax
+    // number (scheme FC, BT-32) keeps it here as before, the envelope has no field of its own for it
+    const registrationId =
+      this.getText(`${partyXPath}/ram:SpecifiedLegalOrganization/ram:ID`) ||
+      this.getText(`${partyXPath}/ram:SpecifiedTaxRegistration/ram:ID[@schemeID="FC"]`) ||
+      '';
 
     // Create contact object
     return {

package/ts/formats/cii/facturx/facturx.encoder.ts

@@ -4,6 +4,7 @@ import { FACTURX_PROFILE_IDS } from './facturx.types.js';
 import { DOMParser, XMLSerializer } from '../../../plugins.js';
 import { getDocumentTypeCode } from '../../utils/document.typecode.js';
 import { computeDocumentTotals } from '../../utils/document.totals.js';
+import { toPlainDecimalString } from '../../utils/number.text.js';
 import { getWritableDate, getWritableDueDate } from '../../utils/date.value.js';
 
 /**
@@ -26,6 +27,9 @@ export class FacturXEncoder extends CIIBaseEncoder {
     this.addCommonInvoiceData(xmlDoc, creditNote);
 
     // Serialize to string
+    // the schema order of every element, whatever order the passes above added them in
+    this.orderCiiElements(xmlDoc);
+
     return new XMLSerializer().serializeToString(xmlDoc);
   }
 
@@ -45,6 +49,9 @@ export class FacturXEncoder extends CIIBaseEncoder {
     this.addCommonInvoiceData(xmlDoc, invoice);
 
     // Serialize to string
+    // the schema order of every element, whatever order the passes above added them in
+    this.orderCiiElements(xmlDoc);
+
     return new XMLSerializer().serializeToString(xmlDoc);
   }
 
@@ -223,6 +230,17 @@ export class FacturXEncoder extends CIIBaseEncoder {
     nameElement.textContent = party.name;
     partyElement.appendChild(nameElement);
 
+    // Legal registration identifier (BT-30 seller, BT-47 buyer), e.g. the commercial register
+    // number; in the schema order it follows the name. It is no tax registration: the scheme
+    // FC of ram:SpecifiedTaxRegistration is the seller's tax number (BT-32)
+    if (party.registrationDetails && party.registrationDetails.registrationId) {
+      const legalOrganizationElement = doc.createElement('ram:SpecifiedLegalOrganization');
+      const legalIdElement = doc.createElement('ram:ID');
+      legalIdElement.textContent = party.registrationDetails.registrationId;
+      legalOrganizationElement.appendChild(legalIdElement);
+      partyElement.appendChild(legalOrganizationElement);
+    }
+
     // Add postal address
     const addressElement = doc.createElement('ram:PostalTradeAddress');
 
@@ -263,15 +281,6 @@ export class FacturXEncoder extends CIIBaseEncoder {
       partyElement.appendChild(taxRegistrationElement);
     }
 
-    // Add registration ID if available
-    if (party.registrationDetails && party.registrationDetails.registrationId) {
-      const regRegistrationElement = doc.createElement('ram:SpecifiedTaxRegistration');
-      const regIdElement = doc.createElement('ram:ID');
-      regIdElement.setAttribute('schemeID', 'FC');
-      regIdElement.textContent = party.registrationDetails.registrationId;
-      regRegistrationElement.appendChild(regIdElement);
-      partyElement.appendChild(regRegistrationElement);
-    }
   }
 
   /**
@@ -317,9 +326,9 @@ export class FacturXEncoder extends CIIBaseEncoder {
     // the EN 16931 totals in decimal arithmetic, rounded as the business rules check them
     const totals = computeDocumentTotals(invoice);
 
-    // VAT breakdown (BG-23), one per rate, before the payment terms as the CII schema orders them;
-    // the category is the one the lines carry
-    for (const { rate, taxableAmount, taxAmount } of totals.vatGroups) {
+    // VAT breakdown (BG-23), one per VAT category and rate, before the payment terms as the CII
+    // schema orders them
+    for (const { category, rate, taxableAmount, taxAmount, exemption } of totals.vatGroups) {
       const taxElement = doc.createElement('ram:ApplicableTradeTax');
       const appendText = (name: string, text: string) => {
         const element = doc.createElement(name);
@@ -328,8 +337,14 @@ export class FacturXEncoder extends CIIBaseEncoder {
       };
       appendText('ram:CalculatedAmount', taxAmount.toFixed(totals.minorUnits)); // BT-117
       appendText('ram:TypeCode', 'VAT');
+      if (exemption) {
+        appendText('ram:ExemptionReason', exemption.reason); // BT-120 (BR-AE-10)
+      }
       appendText('ram:BasisAmount', taxableAmount.toFixed(totals.minorUnits)); // BT-116
-      appendText('ram:CategoryCode', 'S'); // BT-118
+      appendText('ram:CategoryCode', category); // BT-118
+      if (exemption) {
+        appendText('ram:ExemptionReasonCode', exemption.code); // BT-121
+      }
       appendText('ram:RateApplicablePercent', rate.toString()); // BT-119
       settlementElement.appendChild(taxElement);
     }
@@ -414,7 +429,8 @@ export class FacturXEncoder extends CIIBaseEncoder {
         const agreementElement = doc.createElement('ram:SpecifiedLineTradeAgreement');
         const priceElement = doc.createElement('ram:NetPriceProductTradePrice');
         const chargeAmountElement = doc.createElement('ram:ChargeAmount');
-        chargeAmountElement.textContent = item.unitNetPrice.toFixed(2);
+        // Item net price (BT-146) with the precision it has; EN 16931 does not limit its decimals
+        chargeAmountElement.textContent = toPlainDecimalString(item.unitNetPrice);
         priceElement.appendChild(chargeAmountElement);
         agreementElement.appendChild(priceElement);
         lineItemElement.appendChild(agreementElement);
@@ -422,7 +438,7 @@ export class FacturXEncoder extends CIIBaseEncoder {
         // Add delivery information (quantity)
         const deliveryElement = doc.createElement('ram:SpecifiedLineTradeDelivery');
         const quantityElement = doc.createElement('ram:BilledQuantity');
-        quantityElement.textContent = item.unitQuantity.toString();
+        quantityElement.textContent = toPlainDecimalString(item.unitQuantity); // BT-129
         // a line without a unit is written without one, so that BR-23 reports it
         if (item.unitType) {
           quantityElement.setAttribute('unitCode', item.unitType);
@@ -443,7 +459,7 @@ export class FacturXEncoder extends CIIBaseEncoder {
 
         // Add tax category code
         const taxCategoryCodeElement = doc.createElement('ram:CategoryCode');
-        taxCategoryCodeElement.textContent = 'S';
+        taxCategoryCodeElement.textContent = totals.lineVatCategories[index]; // BT-151
         taxElement.appendChild(taxCategoryCodeElement);
 
         // Add tax rate