[BR-FXEXT-E-08rev] - In a VAT breakdown (BG-23) where VAT category code (BT-118) is equal to “E” ("Exempt from VAT"), 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 "Exempt from VAT" (E), 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 does not reconcile within the permitted rounding tolerance with the related invoice line, allowance, charge, and logistics service fee amounts whose rate and exemption reason text and code match the VAT breakdown. Invoice lines with ram:LineStatusReasonCode equal to DETAIL or without that element are included.
The taxable amount for E must be derived from amounts assigned to the same exempt-from-VAT category and, where specified, the same exemption reasons. A limited rounding difference is allowed based on the number of amounts included.
The taxable amount in the E VAT breakdown does not sufficiently match the related amounts with the same exemption reasons. Reconcile the amounts and the exemption reasons provided.
- Check
ram:BasisAmountin the VAT breakdown withram:CategoryCodeequal toE. - Reconcile it with invoice lines, allowances, charges, and logistics service fees that have matching rates and exemption reasons.
- Check the category mapping with
TaxCategoryCodesand the line amounts withTradeLineItem.LineTotalAmount. - Check document-level allowances and charges 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 sums only matching amounts with the same rate and matching normalized exemption reason text and code. It compares this sum with ram:BasisAmount and allows a difference of 0.01 per included entry. 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 E and ram:TypeCode equal to VAT.
rule/@context)assert/@test)