BR-FXEXT-AG-08B: Category M taxable amount must match lines, discounts and charges

What it means

For each VAT breakdown entry (BG-23) with category code M (BT-118), the taxable amount (BT-116) must equal the sum of the line net amounts (BT-131) in category M, minus the discounts on the whole invoice (BT-92), plus the charges on the whole invoice (BT-99) and the logistics service fees, all in that category. This version also takes the exemption reasons into account: the reason text (BT-120) and code (BT-121) on the breakdown entry, and the same on each line, discount and charge. A rounding difference of up to 0.01 is allowed for each amount counted, and only normal lines count (subtype DETAIL or none). BR-FXEXT-AG-08INI is the earlier version of this check without exemption reasons, and BR-FXEXT-AG-08REV also compares the exemption reasons themselves. Both of those are warnings.

Why it matters

The taxable amount is the base the VAT in this category is worked out on. If it does not add up to the lines, discounts and charges, the VAT and the amount due are in doubt and the invoice is rejected.

How to fix it

Add up the line amounts in category M, take off the discounts on the whole invoice in that category, add the charges, and compare the result with the taxable amount of the category M row in the VAT breakdown. Check that the exemption reason on each line, discount and charge is the one on the breakdown row it belongs to. A common cause is a discount or charge that is in the file but missing from the breakdown, or a line moved to another category without the summary being updated.

The rule as published

In a VAT breakdown (BG-23) where VAT category code (BT-118) is equal to “M” ("Ceuta and Mellita 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 "Ceuta and Mellita tax" (M), 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