BR-FR-MV-03_EXT-FR-FE-182: Each GROUP line needs its VAT amount in the VAT accounting currency

What it means

When the billing framework (BT-23) is S8, B8, M8, S9, B9 or M9 and the invoice gives a VAT accounting currency (BT-6), each GROUP line without a parent (the line that stands for a whole sub-invoice) must carry the total VAT of its sub-invoice (EXT-FR-FE-182) in that currency. As with EXT-FR-FE-181, the official text says total including VAT, but the test looks for a VAT amount: in UBL a tax total on the line whose tax amount has the VAT accounting currency as its currencyID, in CII the tax total amount (ram:TaxTotalAmount). If the invoice gives no VAT accounting currency, there is nothing to check.

Why it matters

The VAT accounting currency is the currency the seller's country requires for VAT reporting. If the VAT of a sub-invoice is missing in that currency, it cannot be reported per seller, so the invoice is rejected.

How to fix it

Add a second tax total to the GROUP line, with the VAT amount of the sub-invoice converted to the VAT accounting currency and the currency code of that currency. Do this for every GROUP line without a parent. If the invoice does not need VAT in a second currency, remove the VAT accounting currency (BT-6) from the invoice and this rule no longer applies.

The rule as published

Ligne : … , Devise de comptabilité : " … ", TVA en ligne : " … ". Pour une ligne GROUP sans parent, le montant total avec TVA (EXT-FR-FE-182) doit être renseigné en devise de comptabilisation (BT-6) si elle est renseignée.

Where France CTC (CII) run it, the rule reads:

Ligne : … , Devise de comptabilité : " … ", TVA en ligne : " … ". Pour une ligne GROUP sans parent, le montant total avec TVA (ram:TaxTotalAmount) doit être renseigné en devise de comptabilisation (BT-6) si elle est renseignée.

Business terms: BT-6

Where this rule applies