BR-FXEXT-AF-08B: Canary Islands taxable amount must add up from the lines

What it means

In a VAT breakdown row (BG-23) with category L (Canary Islands tax), the taxable amount (BT-116) must equal the sum of the net amounts of the lines with category L and the VAT rate of that row (BT-131), minus the L discounts on the whole invoice (BT-92), plus the L charges on the whole invoice (BT-99), plus any L logistics service charges. A rounding difference of 0.01 for each amount that goes into the sum is allowed. Only normal lines (DETAIL) and lines with no subtype count. The error is raised only when neither of two ways of adding up matches: the plain sum (BR-FXEXT-AF-08INI) or the sum that also matches the exemption reasons (BR-FXEXT-AF-08REV). In time only the second will be required.

Why it matters

The VAT breakdown is the summary the buyer books and the tax authority checks. If the taxable amount does not match the lines, discounts and charges, the VAT worked out on it cannot be trusted, and the file fails the check.

How to fix it

Add up the net amounts of all lines with category L at the rate of the row, subtract the L discounts on the whole invoice and add the L charges on the whole invoice. Put that figure in the taxable amount of the L row. If you have several L rows, for different rates or different exemption reasons, each row gets only its own amounts. Subtotal lines must not be added in as well. A mismatch is usually caused by a line with the wrong category or rate, or by a discount or charge that is not in the VAT breakdown.

The rule as published

In a VAT breakdown (BG-23) where VAT category code (BT-118) is equal to “L” ("Canary Islands tax"), 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 "Canary Islands tax" (L), but only for lines where the "Subtype of invoice item" (BT-X-8) has the value "DETAIL" or is not specified or the same rule but also taking into account the exemption reasons in Text (BT-120) and Code (BT-121) in BG-23 and the exemption reasons on each line (BT-X-96 / BT-X-97), on Document level Allowances (BT-173 / BT-174) and on Document Level Charges (BT-175 / BT-176) and on Service logistic charges (BT-X-591 / BT-X-592). One of the two rules must be followed, bearing in mind that ultimately only the second one will have to be followed.

Business terms: BG-23, BT-92, BT-95, BT-99, BT-102, BT-116, BT-118, BT-120, BT-121, BT-131, BT-151, BT-173, BT-174, BT-175, BT-176

Where this rule applies