BR-FXEXT-O-08INI: Not subject to VAT: breakdown amount should equal all items

What it means

For CII in the Extended profiles of Factur-X and ZUGFeRD, this checks header ApplicableTradeTax entries with CategoryCode O and a TypeCode that becomes VAT when converted to upper case. It compares BT-116 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). Only O sources are included; VAT rates are not compared. Lines need subtype DETAIL (BT-X-8) or no subtype. Each of the four source sums is rounded separately to two decimal places before they are combined. The permitted difference is one hundredth of the invoice currency unit per selected source entry. Exemption reason text and code do not affect this calculation.

Why it matters

This initial calculation combines O amounts even when their exemption reasons differ. It can therefore flag a reason-specific row that satisfies BR-FXEXT-O-08REV. BR-FXEXT-O-08B allows either calculation; this warning alone does not establish acceptance.

How to fix it

Select all O sources. 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 and correct any wrong amount or category. If separate exemption reasons explain the difference, check the reason-based calculation in BR-FXEXT-O-08REV rather than replacing a correct reason-specific amount with the combined total. Generate the file again and review all check results.

The rule as published

In a VAT breakdown (BG-23) where VAT category code (BT-118) is equal to “O” ("Not subject to 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 "Not subject to VAT" (O), 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