[BR-FXEXT-AF-08rev] - In a VAT breakdown (BG-23) where VAT category code (BT-118) is equal to “L” ("Canary Islands tax"), 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 "Canary Islands tax" (L), and where applicable the VAT exemption reason and specification code (BT-195, BT-174 and BT-176 and BT-X-592) and the Exemption reason text (BT-194, BT-173 and BT-175 and BT-X-591) are identical with the VAT category VAT exemption reason and specification code (BT-121) and VAT exemption reason text (BT-120), 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 differs too much from the sum of the matching ram:LineTotalAmount amounts, less allowances and charges and ram:AppliedAmount for logistics services. Only entries with category L, the matching rate, and matching exemption reasons are included; invoice lines with a ram:LineStatusReasonCode other than DETAIL are excluded.
The taxable amount for category L must correspond to the basis calculated from the related invoice lines, allowances, charges, and logistics services. The rule allows a rounding difference of 0.01 per included amount.
The taxable amount in the L VAT breakdown does not sufficiently match the related invoice lines and document-level amounts. You can resolve this by reconciling those amounts and their tax details.
- Compare
ram:BasisAmountwith the relatedram:LineTotalAmountamounts, allowances, charges, andram:AppliedAmount. - Check
TaxCategoryCodes,TradeLineItem.LineTotalAmount, andAbstractTradeAllowanceCharge.ActualAmountfor these entries. - Check that
AssociatedDocument.LineStatusReasonCodeorLineStatusReasonCodesisDETAILor absent, and that the category, rate, and exemption reasons match. - 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
Compares ram:BasisAmount with a sum rounded to two decimal places; rate, category, and normalized exemption reasons must match. The allowed difference is 0.01 multiplied by the number of included amounts.
The rule applies to the category L ram:ApplicableTradeTax VAT breakdown within ram:ApplicableHeaderTradeSettlement.
rule/@context)assert/@test)