BR-FXEXT-S-08REV: Standard-rate taxable amount should match, with exemption reasons

What it means

In the Extended profile of Factur-X and ZUGFeRD, the taxable amount (BT-116) of each VAT breakdown (BG-23) row with category S (standard rate) must equal the sum of the line net amounts (BT-131), 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), at that VAT rate (BT-119). This version also takes exemption reasons into account: where a line, discount or charge has a VAT exemption reason, its text and code must be identical to the exemption reason text (BT-120) and code (BT-121) on the row, or it is not counted for that row. A difference of up to 0.01 for each item involved is allowed, for rounding. Only ordinary lines count: subtype DETAIL (BT-X-8) or no subtype.

Why it matters

The taxable amount is what VAT is worked out on, and the exemption reasons say why a category is used. This is a warning, so the file is still accepted. It is worth fixing because it points at a real mismatch between the lines and the VAT breakdown. 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 and add the charges, counting only items whose exemption reason matches the row. Enter the result as the taxable amount of the S row. If some lines, discounts or charges carry an exemption reason and others do not, check that the text and code on them are the same as on the row.

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), 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-119, BT-120, BT-121, BT-131, BT-151, BT-173, BT-174, BT-175, BT-176, BT-194, BT-195

Where this rule applies