[BR-FXEXT-S-08ini] - In a VAT breakdown (BG-23), for each different value of VAT rate (BT-119), where VAT category code (BT-118) is equal to “S” ("Standard Rated"), 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 "Standard Rated" (S), 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 by more than the allowed rounding tolerance from the related invoice line amounts, allowances, charges, and logistics service fees. The reconciliation includes invoice lines with DETAIL or no status reason and aggregates by category code S and tax rate.
The taxable amount must correctly aggregate the net values of the related invoice components. S identifies standard-rated supplies; grouping by the same tax rate prevents amounts subject to a different rate from entering the comparison.
The taxable amount for standard-rated VAT does not sufficiently match the related invoice components. This reconciliation aggregates amounts by tax rate and category.
- Compare
ram:BasisAmountwith the net amounts of the relevant invoice lines, allowances, charges, and logistics service fees. - Check
TradeLineItem.LineTotalAmountandAbstractTradeAllowanceCharge.ActualAmountfor categorySand the same tax rate. - Include only invoice lines with
DETAILor no status reason; the aggregation does not additionally group by exemption reason. - Regenerate the invoice 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 amounts by ram:RateApplicablePercent and category S without using exemption reasons as grouping criteria. Amounts are rounded to two decimal places; the permitted difference is 0.01 per included invoice line, allowance or charge, or logistics service fee.
The rule applies to each document-level VAT breakdown in ram:ApplicableTradeTax with category code S and tax type VAT. It compares the taxable amount with invoice components at the same tax rate.
rule/@context)assert/@test)