BR-FXEXT-IC-08B: Intra-community supply: breakdown amount must add up to the items

What it means

For CII in the Extended profiles of Factur-X and ZUGFeRD, this checks each header ApplicableTradeTax entry with CategoryCode K and a TypeCode that becomes VAT when converted to upper case. Its taxable amount (BT-116) is compared with line amounts excluding VAT (BT-131), less invoice-level discounts (BT-92), plus invoice-level charges (BT-99) and logistics service charges (BT-X-272). Every source must use K and the row's VAT rate (BT-119). Lines count only when subtype BT-X-8 is DETAIL or absent. Each of the four source sums is rounded separately to two decimal places before they are combined. One calculation ignores exemption reasons; the other matches both source reason fields to BT-120 and BT-121 after whitespace normalisation, treating absent fields as empty. Each calculation allows a difference of one hundredth of the invoice currency unit per selected source entry. Either calculation being within its allowance satisfies this rule.

Why it matters

The breakdown amount needs to reconcile with the source amounts assigned to its VAT group. This error applies when neither supported grouping reproduces the amount within its allowance.

How to fix it

For the affected K row, check BasisAmount and RateApplicablePercent. Select K sources at that rate, sum the lines, subtract invoice-level discounts and add invoice-level charges and logistics service charges, rounding each source sum separately. Compare the result with BT-116. Also check the calculation restricted to the row's exemption reason text and code. Correct whichever amount, category, rate or reason field is wrong. If you use reason-based rows, keep genuinely different reasons separate. Generate the file again and recheck it.

The rule as published

In a VAT breakdown (BG-23) where VAT category code (BT-118) is equal to “K” ("Intra-community supply"), 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 "Intra-community supply" (K), 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