[BR-FXEXT-G-08ini] - In a VAT breakdown (BG-23) where VAT category code (BT-118) is equal to “G” ("Export outside the EU"), 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 "Export outside the EU" (G), but only for lines where the "Subtype of invoice item" (BT-X-8) has the value "DETAIL" or is not specified.
The value in ram:BasisAmount does not sufficiently match the net invoice line amounts in ram:LineTotalAmount, allowances and charges in ram:ActualAmount, and fees in ram:AppliedAmount. The test includes only lines without ram:LineStatusReasonCode or with value DETAIL, and amounts with category G and the matching tax rate. Exemption details do not filter these amounts; the permitted difference depends on the number of included elements.
The VAT breakdown for G reports the taxable amount for exports outside the EU. It must summarize the related net amounts and the allowances, charges, and fees associated with that category and tax rate.
The taxable amount for category G does not sufficiently match the related invoice amounts. Reconcile the totals for the tax rate in the breakdown.
- Compare
ram:BasisAmountwith the net invoice line amounts, allowances, charges, and fees for categoryGand its tax rate. - Check line amounts using
TradeLineItem.LineTotalAmountand allowances and charges usingAbstractTradeAllowanceCharge.ActualAmount. - Check the tax category assignment using
TaxCategoryCodesand include only lines with no status or withDETAIL. - Generate the invoice again and validate it.
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 rounded sums for lines with category G, the tax rate, and no status or status DETAIL. Allowances, charges, and fees are filtered by category and tax rate; the tolerated difference is 0.01 per included element.
The rule applies to the document-level VAT breakdown in ram:ApplicableTradeTax with category G and tax type VAT.
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