[BR-FXEXT-AG-08rev] - 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), 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 invoice-line amounts, allowances, charges, and logistics amounts with the matching category, rate, and exemption reasons. Invoice lines are included only when ram:LineStatusReasonCode is absent or is DETAIL.
The exemption reasons for included amounts must match the exemption details in the VAT breakdown so that the taxable amount for category M is formed from the related amounts. The permitted difference is 0.01 per included amount.
The taxable amount in the M VAT breakdown does not sufficiently match amounts with the same category, rate, and exemption reasons. Reconcile the related invoice lines and document-level amounts.
- Compare
ram:BasisAmountwith the relatedram:LineTotalAmountamounts, allowances, charges, andram:AppliedAmount. - Check
TaxCategoryCodes,TradeLineItem.LineTotalAmount, andAbstractTradeAllowanceCharge.ActualAmount. - Ensure that the category, rate, exemption code, and exemption text match, and that
AssociatedDocument.LineStatusReasonCodeorLineStatusReasonCodesisDETAILor absent. - 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
Sums invoice lines, allowances, charges, and logistics amounts by category, rate, and normalized exemption details. The result is compared with ram:BasisAmount; the tolerance is 0.01 per included amount.
The rule applies to the category M VAT breakdown ram:ApplicableTradeTax in ram:ApplicableHeaderTradeSettlement.
rule/@context)assert/@test)