Reconcile the reverse-charge taxable amount

Error BR-FXEXT-AE-08b Factur-X

[BR-FXEXT-AE-08b] - In a VAT breakdown (BG-23) where VAT category code (BT-118) is equal to “AE” ("Reverse charge"), Absolute Value of (VAT category taxable amount (BT-116) - ∑ Invoice line net amounts (BT-131) + Σ Document level allowance amounts (BT-92) - Σ Document level charge amounts (BT-99) - Σ Logistics Service fee amounts (BT-x-272)) <= 0,01 * ((Number of line net amounts (BT-131) + Number of Document level allowance amounts (BT-92) + Number of Document level charge amounts (BT-99) + Number of Logistics Service fee amounts (BT-X-272)), where the VAT category code (BT-151, BT-95, BT-102, BT-X-273) is "Reverse charge" (AE), but only for lines where the "Subtype of invoice item" (BT-X-8) has the value "DETAIL" or is not specified or the same rule but also taking into account the exemption reasons in Text (BT-120) and Code (BT-121) in BG-23 and the exemption reasons on each line (BT-X-96 / BT-X-97), on Document level Allowances (BT-173 / BT-174) and on Document Level Charges (BT-175 / BT-176) and on Service logistic charges (BT-X-591 / BT-X-592). One of the two rules must be followed, bearing in mind that ultimately only the second one will have to be followed.

Mandatory rule: As long as it is violated, the invoice is invalid and will be rejected by validators.
What is wrong

The amount in ram:BasisAmount does not reconcile within the permitted rounding tolerance with the related invoice line net amounts, allowances, charges, and logistics service fees. For the reverse-charge category being tested, lines with ram:LineStatusReasonCode equal to DETAIL or without that element are included. The test accepts either a reconciliation that accounts for exemption reasons or one that does not apply that restriction.

What the rule means

The taxable amount for category AE must reflect the totals of the related invoice lines, document-level allowances, document-level charges, and logistics service fees. A limited rounding difference is allowed based on the number of amounts included.

Affected fields BG-23 BT-118 BT-116 BT-131 BT-92 BT-99 BT-X-272 BT-151 BT-95 BT-102 BT-X-273 BT-X-8 BT-120 BT-121 BT-X-96 BT-X-97 BT-173 BT-174 BT-175 BT-176 BT-X-591 BT-X-592
Please reconcile the reverse-charge taxable amount

The taxable amount in the AE VAT breakdown does not sufficiently match the related invoice amounts. Reconcile the amounts and their VAT category.

What to do
  1. Check ram:BasisAmount in the VAT breakdown with ram:CategoryCode equal to AE.
  2. Reconcile it with the relevant invoice lines, allowances, charges, and logistics service fees.
  3. Check the category mapping with TaxCategoryCodes and the line amounts with TradeLineItem.LineTotalAmount.
  4. For document-level allowances and charges, check the amounts through AbstractTradeAllowanceCharge.ActualAmount.
  5. Generate the invoice again and validate it again.
Check in FactoorSharp
  • TaxCategoryCodes (BT-151; BT-95; BT-102; BT-118)
  • AbstractTradeAllowanceCharge.ActualAmount (Document level allowance: BT-92; Document level charge: BT-99)
  • AssociatedDocument.LineStatusReasonCode (BT-X-8)
  • LineStatusReasonCodes (BT-X-8)
  • TradeLineItem.LineTotalAmount (BT-131)
Good to know

The test accepts either a reconciliation that takes exemption reasons into account or one that does not match them.

Technical details

The test compares ram:BasisAmount with the sum of the included ram:LineTotalAmount and ram:ActualAmount values, less charges and logistics fees. The permitted difference is 0.01 multiplied by the number of included entries. The XPath condition accepts a calculation matching exemption reason text and codes or a calculation without that matching.

Where the rule applies

The rule applies to a document-level VAT breakdown ram:ApplicableTradeTax with ram:CategoryCode equal to AE and ram:TypeCode equal to VAT.

Context (rule/@context)
//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='AE'][upper-case(ram:TypeCode) = 'VAT']
Test expression (assert/@test)
( for $rate in xs:decimal(ram:RateApplicablePercent), $exempReasonText in normalize-space(ram:ExemptionReason), $exempReasonCode in normalize-space(ram:ExemptionReasonCode), $basisAmount in xs:decimal(ram:BasisAmount), $calculatedAmountBT131 in xs:decimal(round(sum(/rsm:CrossIndustryInvoice/ rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem[ not(ram:AssociatedDocumentLineDocument/ram:LineStatusReasonCode) or ram:AssociatedDocumentLineDocument/ram:LineStatusReasonCode = 'DETAIL' ]/ram:SpecifiedLineTradeSettlement[ ram:ApplicableTradeTax/ram:CategoryCode = 'AE' and ram:ApplicableTradeTax/xs:decimal(ram:RateApplicablePercent) =$rate and normalize-space(ram:ApplicableTradeTax/ram:ExemptionReasonCode) = $exempReasonCode and normalize-space(ram:ApplicableTradeTax/ram:ExemptionReason) = $exempReasonText ]/ram:SpecifiedTradeSettlementLineMonetarySummation/xs:decimal(ram:LineTotalAmount)) * 100) div 100), $calculatedAmountBT131ini in xs:decimal(round(sum(/rsm:CrossIndustryInvoice/ rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem[ not(ram:AssociatedDocumentLineDocument/ram:LineStatusReasonCode) or ram:AssociatedDocumentLineDocument/ram:LineStatusReasonCode = 'DETAIL' ]/ram:SpecifiedLineTradeSettlement[ ram:ApplicableTradeTax/ram:CategoryCode = 'AE' and ram:ApplicableTradeTax/xs:decimal(ram:RateApplicablePercent) =$rate ]/ram:SpecifiedTradeSettlementLineMonetarySummation/xs:decimal(ram:LineTotalAmount)) * 100) div 100), $allowancesAmountBT92 in xs:decimal(round(sum(/rsm:CrossIndustryInvoice/ rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ ram:SpecifiedTradeAllowanceCharge[ ram:ChargeIndicator/udt:Indicator=false() and ram:CategoryTradeTax/ram:CategoryCode='AE' and ram:CategoryTradeTax/xs:decimal(ram:RateApplicablePercent)=$rate and normalize-space(ram:CategoryTradeTax/ram:ExemptionReasonCode) = $exempReasonCode and normalize-space(ram:CategoryTradeTax/ram:ExemptionReason) = $exempReasonText ]/xs:decimal(ram:ActualAmount)) * 100) div 100), $allowancesAmountBT92ini in xs:decimal(round(sum(/rsm:CrossIndustryInvoice/ rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ ram:SpecifiedTradeAllowanceCharge[ ram:ChargeIndicator/udt:Indicator=false() and ram:CategoryTradeTax/ram:CategoryCode='AE' and ram:CategoryTradeTax/xs:decimal(ram:RateApplicablePercent)=$rate ]/xs:decimal(ram:ActualAmount)) * 100) div 100), $chargesAmountBT99 in xs:decimal(round(sum(/rsm:CrossIndustryInvoice/ rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ ram:SpecifiedTradeAllowanceCharge[ ram:ChargeIndicator/udt:Indicator=true() and ram:CategoryTradeTax/ram:CategoryCode='AE' and ram:CategoryTradeTax/xs:decimal(ram:RateApplicablePercent)=$rate and normalize-space(ram:CategoryTradeTax/ram:ExemptionReasonCode) = $exempReasonCode and normalize-space(ram:CategoryTradeTax/ram:ExemptionReason) = $exempReasonText ]/xs:decimal(ram:ActualAmount)) * 100) div 100), $chargesAmountBT99ini in xs:decimal(round(sum(/rsm:CrossIndustryInvoice/ rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ ram:SpecifiedTradeAllowanceCharge[ ram:ChargeIndicator/udt:Indicator=true() and ram:CategoryTradeTax/ram:CategoryCode='AE' and ram:CategoryTradeTax/xs:decimal(ram:RateApplicablePercent)=$rate ]/xs:decimal(ram:ActualAmount)) * 100) div 100), $nbLineItems in xs:decimal(count(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ ram:IncludedSupplyChainTradeLineItem[ ( not(ram:AssociatedDocumentLineDocument/ram:LineStatusReasonCode) or ram:AssociatedDocumentLineDocument/ram:LineStatusReasonCode = 'DETAIL' ) and ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode = 'AE' and ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/xs:decimal(ram:RateApplicablePercent) =$rate and normalize-space(ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ ram:ExemptionReasonCode) = $exempReasonCode and normalize-space(ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ ram:ExemptionReason) = $exempReasonText ])), $nbLineItemsini in xs:decimal(count(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ ram:IncludedSupplyChainTradeLineItem[ ( not(ram:AssociatedDocumentLineDocument/ram:LineStatusReasonCode) or ram:AssociatedDocumentLineDocument/ram:LineStatusReasonCode = 'DETAIL' ) and ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode = 'AE' and ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/xs:decimal(ram:RateApplicablePercent) =$rate ])), $nbAllowancesOrCharges in xs:decimal(count(/rsm:CrossIndustryInvoice/ rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ ram:SpecifiedTradeAllowanceCharge[ ram:CategoryTradeTax/ram:CategoryCode='AE' and ram:CategoryTradeTax/xs:decimal(ram:RateApplicablePercent)=$rate and normalize-space(ram:CategoryTradeTax/ram:ExemptionReasonCode) = $exempReasonCode and normalize-space(ram:CategoryTradeTax/ram:ExemptionReason) = $exempReasonText ])), $nbAllowancesOrChargesini in xs:decimal(count(/rsm:CrossIndustryInvoice/ rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ ram:SpecifiedTradeAllowanceCharge[ ram:CategoryTradeTax/ram:CategoryCode='AE' and ram:CategoryTradeTax/xs:decimal(ram:RateApplicablePercent)=$rate ])), $logisticChargeAmount in xs:decimal(round(sum(/rsm:CrossIndustryInvoice/ rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ ram:SpecifiedLogisticsServiceCharge[ ram:AppliedTradeTax/ram:CategoryCode='AE' and ram:AppliedTradeTax/xs:decimal(ram:RateApplicablePercent)=$rate and normalize-space(ram:AppliedTradeTax/ram:ExemptionReasonCode) = $exempReasonCode and normalize-space(ram:AppliedTradeTax/ram:ExemptionReason) = $exempReasonText ]/xs:decimal(ram:AppliedAmount)) * 100) div 100), $logisticChargeAmountini in xs:decimal(round(sum(/rsm:CrossIndustryInvoice/ rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ ram:SpecifiedLogisticsServiceCharge[ ram:AppliedTradeTax/ram:CategoryCode='AE' and ram:AppliedTradeTax/xs:decimal(ram:RateApplicablePercent)=$rate ]/xs:decimal(ram:AppliedAmount)) * 100) div 100), $nblogisticCharge in xs:decimal(count(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ ram:ApplicableHeaderTradeSettlement/ram:SpecifiedLogisticsServiceCharge[ ram:AppliedTradeTax/ram:CategoryCode='AE' and ram:AppliedTradeTax/xs:decimal(ram:RateApplicablePercent)=$rate and normalize-space(ram:AppliedTradeTax/ram:ExemptionReasonCode) = $exempReasonCode and normalize-space(ram:AppliedTradeTax/ram:ExemptionReason) = $exempReasonText ])), $nblogisticChargeini in xs:decimal(count(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ ram:ApplicableHeaderTradeSettlement/ram:SpecifiedLogisticsServiceCharge[ ram:AppliedTradeTax/ram:CategoryCode='AE' and ram:AppliedTradeTax/xs:decimal(ram:RateApplicablePercent)=$rate ])) return (abs($basisAmount - $calculatedAmountBT131 + $allowancesAmountBT92 - $chargesAmountBT99 - $logisticChargeAmount) le 0.01 * ($nbLineItems + $nbAllowancesOrCharges + $nblogisticCharge)) or (abs($basisAmount - $calculatedAmountBT131ini + $allowancesAmountBT92ini - $chargesAmountBT99ini - $logisticChargeAmountini) le 0.01 * ($nbLineItemsini + $nbAllowancesOrChargesini + $nblogisticChargeini)) )