[BR-FXEXT-IC-08ini] - In a VAT breakdown (BG-23) where VAT category code (BT-118) is equal to “K” ("Intra-community supply"), 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 "Intra-community supply" (K), 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 K 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 K reports the taxable amount for intra-community supplies. 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 K 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 categoryKand 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 K, 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 K and tax type VAT.
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