BR-FXEXT-S-08INI: Standard-rate taxable amount should add up from the lines

What it means

In the Extended profile of Factur-X and ZUGFeRD, each VAT breakdown (BG-23) row with category S (standard rate) has a taxable amount (BT-116). For each VAT rate (BT-119), that amount must equal the sum of the line net amounts (BT-131) at that rate, minus the discounts on the whole invoice (BT-92), plus the charges on the whole invoice (BT-99) and any logistics service fees (BT-X-272) in category S at the same rate. A difference of up to 0.01 for each line, discount and charge involved is allowed, for rounding. Only ordinary lines count: those with subtype DETAIL (BT-X-8) or no subtype.

Why it matters

The taxable amount is what VAT is worked out on. This is a warning, so the file is still accepted. It is worth fixing because a taxable amount that does not match the lines usually means a figure is wrong. BR-FXEXT-S08B is the error version of this check and rejects the file when the amounts do not agree.

How to fix it

Add up the line amounts excluding VAT at that standard rate, subtract the discounts on the whole invoice at that rate and add the charges at that rate. Enter the result as the taxable amount of the S row. A common cause is a discount or charge that is shown on the invoice but missing from the summary, or a line counted under the wrong rate.

The rule as published

In a VAT breakdown (BG-23), for each different value of VAT rate (BT-119), where VAT category code (BT-118) is equal to “S” ("Standard Rated"), 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 "Standard Rated" (S), 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-119, BT-131, BT-151

Where this rule applies