BR-FXEXT-E-01: Match category E between items and the VAT breakdown

What it means

The intended sources include invoice lines (BG-25, BT-151), document-level discounts (BG-20, BT-95), document-level charges or taxes (BG-21, BT-102) and logistics service charges (BG-X-42, BT-X-273). The XPath requires E in both the header breakdown (BG-23, BT-118) and at least one source entry, or nowhere in either. It scans line ram:ApplicableTradeTax and all ram:CategoryTradeTax and ram:AppliedTradeTax elements, without filtering TypeCode to VAT. Its subtype condition for BT-X-8 (EXT-FR-FE-163) is evaluated under ram:SpecifiedLineTradeSettlement rather than the line, so it also includes non-DETAIL lines in the usual CII structure.

Why it matters

An E entry in your VAT breakdown should correspond to amounts recorded as exempt from VAT elsewhere in the file.

How to fix it

Check the E category codes on the affected lines, discounts, charges and logistics service charges. If E correctly applies to a source entry, add the corresponding E category entry under the header ram:ApplicableTradeTax. If the breakdown contains an unused E entry, remove or correct it. If a source item is wrongly marked E, correct its treatment instead. For a finding involving a non-detail line, also check the export against the misplaced subtype filter. Recalculate affected totals and recheck the file.

The rule as published

An Invoice that contains an Invoice line (BG-25) where the "Subtype of invoice line item" (EXT-FR-FE-163 / BT-X-8) has the value "DETAIL" or is not specified, a Document level allowance (BG-20) or a Document level charge or tax (BG-21) or a Logistics Service Charge ( BG-X-42) where the VAT category code (BT-151, BT-95, BT-102, or BT-X-273) is "E" ("Exempt from VAT") shall contain in the VAT breakdown (BG-23) at least one VAT category code (BT-118) equal with "E" ("Exempt from VAT").

Business terms: BG-20, BG-21, BG-23, BG-25, BT-95, BT-102, BT-118, BT-151

Where this rule applies