BR-FXEXT-E-08B: Exempt from VAT: breakdown amount must add up to the items

What it means

In the Extended profile of Factur-X and ZUGFeRD, each entry in the VAT breakdown (BG-23) with category E (exempt from VAT) must have a taxable amount (BT-116) equal to the line amounts excluding VAT (BT-131), minus the discounts on the whole invoice (BT-92), plus the charges on the whole invoice (BT-99) and the logistics service fees (BT-X-272), all with category E. Only detail lines count, and a difference of up to 0.01 for each amount counted is allowed for rounding. The amounts may be added up in the simple way, counting every item with category E, or in the stricter way, counting only items with the same exemption reason text (BT-120) and code (BT-121) as the entry. The rule fails only when neither way adds up.

Why it matters

The VAT breakdown is the summary the buyer books and the tax authority checks. If the taxable amount of an entry does not add up from the items behind it, the summary contradicts the rest of the invoice and the invoice is rejected. The warnings BR-FXEXT-E-08INI and BR-FXEXT-E-08REV usually appear with this error.

How to fix it

Add up the lines, discounts and charges with category E and compare the total with the taxable amount in the E row of the VAT breakdown. Correct whichever is wrong: common causes are a line, discount or charge counted in one place but not the other, and an item with the wrong category. If you use more than one exemption reason, give each its own E row with the same reason text and code as the items it covers, and make each row's taxable amount the total of those items. Invoicing software normally builds this table itself, so a mismatch often means something was edited by hand afterwards.

The rule as published

In a VAT breakdown (BG-23) where VAT category code (BT-118) is equal to “E” ("Exempt from VAT"), 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 "Exempt from VAT" (E), 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