BR-FXEXT-AE-08INI: Reverse-charge taxable amount should match the line totals

What it means

This is the first form of the check in BR-FXEXT-AE-08B. The taxable amount (BT-116) of the AE row must equal the net amounts of the AE lines (BT-131), minus the AE discounts on the whole invoice (BT-92), plus the AE charges on the whole invoice (BT-99), plus any AE logistics service charges, with 0.01 allowed for each amount that goes into the sum. Exemption reasons play no part in this form. Only normal lines (DETAIL) and lines with no subtype count. This is a warning, not an error.

Why it matters

It shows that the breakdown row and the lines disagree. As a warning it does not stop the invoice. The error only comes from BR-FXEXT-AE-08B, which fails when neither the plain sum nor the exemption-reason sum matches.

How to fix it

Add up the AE lines, subtract the AE discounts on the whole invoice and add the AE charges on the whole invoice, then compare the result with the taxable amount of the AE row. If BR-FXEXT-AE-08B and BR-FXEXT-AE-08REV are not raised, you can leave this warning, because it only means your invoice relies on the exemption-reason version of the sum. If the other two rules are raised too, correct the amount, and look for a line with the wrong category or a discount or charge missing from the breakdown.

The rule as published

In a VAT breakdown (BG-23) where VAT category code (BT-118) is equal to “AE” ("Reverse charge"), 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 "Reverse charge" (AE), but only for lines where the "Subtype of invoice item" (BT-X-8) has the value ""DETAIL" or is not specified.

Business terms: BG-23, BT-92, BT-95, BT-99, BT-102, BT-116, BT-118, BT-131, BT-151

Where this rule applies