What it means
This warning applies to a header VAT breakdown row (BG-23) with category L (BT-118) and ram:TypeCode equal to VAT without regard to letter case. It selects sources with category L and the row's numeric ram:RateApplicablePercent, ignoring exemption reasons. The expected taxable amount is line amounts (BT-131) minus document-level discounts (BT-92), plus document-level charges (BT-99) and logistics service charges (BT-X-272). Each of the four component totals is rounded to two decimal places before combination. Lines count only when their subtype is DETAIL or the ram:LineStatusReasonCode element is absent. The tolerance is one hundredth of the invoice currency unit multiplied by the number of matching lines, discounts and charges, including logistics charges.
Why it matters
A breakdown row grouped by exemption reason can differ from the total for all L sources at that rate. BR-FXEXT-AF-08B permits either the category-and-rate calculation or the reason-matched calculation for that row.
How to fix it
Recalculate the L total at the row's rate, including logistics service charges and the component rounding. Compare it with ram:BasisAmount (BT-116). Check BR-FXEXT-AF-08REV for that same row. If the reason-matched calculation reconciles, keep that valid grouping rather than merging unrelated reasons to remove the warning. Otherwise, correct the affected source amounts, categories, rates or breakdown total and recheck.
Once the file is corrected, check it again for free: Validate a ZUGFeRD invoice
Or fix the invoice in a form and download the corrected file, for 1 credit: Fix a rejected e-invoice Beta
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. Business terms: BG-23, BT-92, BT-95, BT-99, BT-102, BT-116, BT-118, BT-131, BT-151
Where this rule applies
| Rule set | Version |
|---|---|
| Factur-X 1.09 EXTENDED | 1.0.9-2 |
| ZUGFeRD 2.5 EXTENDED | 2.5.2 |
Check your file
Drop your e-invoice to see whether BR-FXEXT-AF-08INI still fails, and which other rules do.
Related rules
- BR-AE-08 The AE taxable amount must match the lines
- BR-AF-08 Check the taxable amount for each IGIC rate
- BR-AG-08 Check the taxable amount for each IPSI rate
- BR-E-08 The E taxable amount must match the lines
- BR-FXEXT-AE-08B Reverse-charge taxable amounts must reconcile
- BR-FXEXT-AE-08INI Check reverse-charge totals by category and rate