BR-FXEXT-E-08REV: Exempt from VAT: amount should match items with the same reason

What it means

This is the revised, stricter version of the check 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), counting only items with category E and the same exemption reason as the entry. Where an item gives its own exemption reason, its text and code must be identical to the exemption reason text (BT-120) and code (BT-121) of the entry. These are BT-194 and BT-195 on a line, BT-173 and BT-174 on a discount, BT-175 and BT-176 on a charge, and BT-X-591 and BT-X-592 on a logistics service fee. Only detail lines count, and a difference of up to 0.01 for each amount counted is allowed for rounding.

Why it matters

A warning does not stop the invoice: the file is still accepted. The official text of the rule says this revised version is the one that will have to be followed in the end, so it is worth fixing now rather than later. It checks each exemption reason on its own, so every reason shown in the VAT breakdown is backed by the items that carry it.

How to fix it

In the VAT breakdown, use one E row for each exemption reason. Give each row the same reason text and code as the lines, discounts and charges it covers, and make its taxable amount the total of those items only. Where an item carries its own reason, check that the wording and code match the row word for word. Invoicing software normally builds the VAT breakdown from the items, so the usual fix is to set the same exemption reason wording and code on every item that shares a reason.

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), and where applicable the VAT exemption reason and specification code (BT-195, BT-174 and BT-176 and BT-X-592) and the Exemption reason text (BT-194, BT-173 and BT-175 and BT-X-591) are identical with the VAT category VAT exemption reason and specification code (BT-121) and VAT exemption reason text (BT-120), 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-120, BT-121, BT-131, BT-151, BT-173, BT-174, BT-175, BT-176, BT-194, BT-195

Where this rule applies