[BR-FXEXT-IC-08rev] - 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), 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 value in ram:BasisAmount does not sufficiently match the line, allowance, charge, and fee amounts whose category K and tax rate correspond to the VAT breakdown. For these amounts, exemption text and code must also match the breakdown’s ram:ExemptionReason and ram:ExemptionReasonCode. Lines without ram:LineStatusReasonCode or with DETAIL are included; the permitted difference depends on the number of matching elements.
The VAT breakdown for K reports the taxable amount for intra-community supplies. In addition to category and tax rate, the amounts must match by exemption text and code.
The taxable amount for K does not sufficiently match the amounts with the same exemption details. Match the category, tax rate, and exemption text and code of the included amounts.
- Compare
ram:BasisAmountwith amounts that have categoryK, the matching tax rate, and the same exemption text and code. - Check line amounts using
TradeLineItem.LineTotalAmountand allowances and charges usingAbstractTradeAllowanceCharge.ActualAmount. - Check the tax category using
TaxCategoryCodesand the line subtype usingAssociatedDocument.LineStatusReasonCode; included lines have no status orDETAIL. - 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 sums rounded amounts only when category K, tax rate, and normalized exemption text and code match. Lines are additionally filtered to no status or DETAIL; the tolerance 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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