[BR-FXEXT-AE-08ini] - 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.
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. The calculation includes invoice lines with ram:LineStatusReasonCode equal to DETAIL or without that element, and amounts with category AE and the matching rate.
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.
The taxable amount in the AE VAT breakdown does not sufficiently match the related invoice amounts. Reconcile the amounts and their VAT category.
- Check
ram:BasisAmountin the VAT breakdown withram:CategoryCodeequal toAE. - Reconcile it with the relevant invoice lines, allowances, charges, and logistics service fees.
- Check the category mapping with
TaxCategoryCodesand the line amounts withTradeLineItem.LineTotalAmount. - For document-level allowances and charges, check the amounts through
AbstractTradeAllowanceCharge.ActualAmount. - Generate the invoice again and validate it again.
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)
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. Invoice lines without ram:LineStatusReasonCode or with the value DETAIL are included.
The rule applies to a document-level VAT breakdown ram:ApplicableTradeTax with ram:CategoryCode equal to AE and ram:TypeCode equal to VAT.
rule/@context)assert/@test)