[BR-FXEXT-Z-08rev] - In a VAT breakdown (BG-23) where VAT category code (BT-118) is equal to “Z” ("Zero 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 "Zero Rated" (Z).
The amount in ram:BasisAmount differs by more than the allowed rounding tolerance from the amounts that match both the breakdown’s tax rate and its exemption text and code. The sum includes invoice lines with DETAIL or no status reason, as well as matching allowances, charges, and logistics service fees.
The taxable amount must be composed of invoice components whose category, tax rate, and exemption information match the VAT breakdown. This prevents amounts with different exemption reasons from being assigned to the same taxable amount.
The taxable amount for Z does not match the invoice components with the same exemption details. Both the exemption text and exemption code must match the VAT breakdown for the included amounts.
- Compare
ram:BasisAmountwith the net amounts of invoice lines, allowances, charges, and logistics service fees that have the same tax rate. - Check that
ram:ExemptionReasonandram:ExemptionReasonCodeon those components match the values in the VAT breakdown. - For invoice lines, include only
DETAILor no status 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)TradeLineItem.LineTotalAmount(BT-131)TradeLineItem.TaxCategoryCode(BT-151)TradeLineItem.TaxType(BT-151-0)
Technical details
The test groups by ram:RateApplicablePercent and requires ram:ExemptionReason and ram:ExemptionReasonCode to match for invoice lines, document-level allowances or charges, and logistics service fees. Rounded sums are compared with ram:BasisAmount; the tolerance is 0.01 per included component.
The rule applies to each document-level VAT breakdown in ram:ApplicableTradeTax with category code Z and tax type VAT. Invoice lines, allowances, charges, and logistics service fees are matched to the breakdown’s tax rate and exemption reasons.
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