Reconcile the taxable amount for category M

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

[BR-FXEXT-AG-08b] - In a VAT breakdown (BG-23) where VAT category code (BT-118) is equal to “M” ("Ceuta and Mellita 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 "Ceuta and Mellita tax" (M), 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 ram:BasisAmount does not match the related invoice lines, allowances, charges, and logistics amounts within the permitted rounding tolerance. The test accepts either a reconciliation that matches exemption reasons or one without that filter; in both cases, only invoice lines with DETAIL or no ram:LineStatusReasonCode are included.

What the rule means

The taxable amount for category M must be accounted for by the related invoice lines, allowances, charges, and logistics services. The test provides two accepted calculation paths, one of which also matches exemption reasons.

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 taxable amount for category `M`

The taxable amount in the M VAT breakdown does not sufficiently match the related invoice lines and document-level amounts. The reconciliation can include exemption reasons or group amounts by category and rate.

What to do
  1. Compare ram:BasisAmount with the related ram:LineTotalAmount amounts, allowances, charges, and ram:AppliedAmount.
  2. Check TaxCategoryCodes, TradeLineItem.LineTotalAmount, and AbstractTradeAllowanceCharge.ActualAmount.
  3. Check that AssociatedDocument.LineStatusReasonCode or LineStatusReasonCodes is DETAIL or absent; reconcile the category and rate, and, where applicable, the exemption reasons.
  4. 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 reconciliation can match exemption code and text, or group by category and rate without requiring those reasons to match.

Technical details

Checks an amount equation with a rounding tolerance of 0.01 per included amount. The XPath condition is an OR: one calculation branch filters by exemption code and text, while the other groups by category and rate.

Where the rule applies

The rule applies to the category M VAT breakdown ram:ApplicableTradeTax in ram:ApplicableHeaderTradeSettlement.

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