BR-FR-MV-09_EXT-FR-FE-181: Top-level GROUP VAT must match its VAT breakdown

What it means

For these billing frameworks in BT-23, each GROUP line without a parent is checked against its matching VAT breakdown rows. In UBL, its GROUP billing reference identifies the current document, and its VAT total is cac:TaxTotal/cbc:TaxAmount with currencyID matching the invoice currency. The matching breakdown rows have exemption reasons starting with the GROUP line's AFL number (BT-128) between hash signs. Their VAT amounts (BT-117) are added together. The absolute difference must not exceed 0.01. CII uses ram:ExemptionReason for the prefix and an AFL reference identified by ram:ReferenceTypeCode.

Why it matters

The check reconciles the VAT recorded for a sub-invoice with the VAT breakdown rows assigned to it.

How to fix it

Inspect the structured VAT breakdown, not just the visible invoice layout. Check which rows begin their exemption reason with the affected GROUP line's AFL number between hash signs. Verify their VAT amounts and add them together. Correct any wrong prefix, breakdown amount or GROUP VAT total, then export and recheck the file.

The rule as published

Id Line Group : … , Numfact: … , Total TVA : … , Somme TVA : … . Lorsque le cadre de facturation (BT-23) est S8, B8, M8 ou S9, B9, M9, le montant total TVA de la ligne GROUP (EXT-FR-FE-181) doit être égal à la somme des montants de TVA des ventilations TVA (BT-117) dont la raison d'exemption (ram:ExemptionReason) commence par le numéro de facture en ligne (BT-128 avec ReferenceTypeCode = AFL) entre #.

Business terms: BT-23, BT-117, BT-128

Where this rule applies