BR-FXEXT-E-08INI: Check the E amount against all items at the same rate

What it means

For a VAT breakdown entry (BG-23) with category E (BT-118) and TypeCode read case-insensitively as VAT, the test selects E items with the same numeric VAT rate. It adds normal-line amounts (BT-131), subtracts document-level discounts (BT-92), and adds document-level charges (BT-99) and logistics service fees (BT-X-272). Normal lines have BT-X-8 DETAIL or omitted. Each component sum is rounded separately to two decimal places. The tolerance is one hundredth of a currency unit per matching normal line, discount or charge element, and logistics service charge. Exemption reason text and codes do not affect this calculation.

Why it matters

A row covering one exemption reason can differ from the overall E total at that rate. That can explain this warning without making the reason-based calculation wrong. The warning alone does not establish whether the file meets other requirements or will be accepted.

How to fix it

For the flagged row's VAT rate, add the normal E line amounts, subtract E document-level discounts, and add E document-level charges and logistics service fees. Compare the calculated amount with ram:BasisAmount. If the row covers only one exemption reason, check BR-FXEXT-E-08REV and the combined BR-FXEXT-E-08B result before changing it. Do not merge different reasons merely to remove this warning. Correct any actual amount or grouping error and recheck the file.

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.

Business terms: BG-23, BT-92, BT-95, BT-99, BT-102, BT-116, BT-118, BT-131, BT-151

Where this rule applies