BR-FXEXT-S08B: Standard-rate taxable amount must match the lines

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). A difference of up to 0.01 for each item involved is allowed, for rounding. The rule text gives two ways of counting: a plain one, and one that also requires the exemption reasons (BT-120, BT-121) on the items to match the row. Either one is enough for now, and the text says that in the end only the second will be required. 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. If it does not match the lines, the VAT and the amount due are in doubt and the invoice is rejected. BR-FXEXT-S-08INI and BR-FXEXT-S-08REV report the two ways of counting separately, as warnings.

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 line, discount or charge edited by hand after the VAT summary was made, or an item counted under a different rate from the row. If you use exemption reasons on items, make sure their text and code match the ones 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), 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-119, BT-120, BT-121, BT-131, BT-151, BT-173, BT-174, BT-175, BT-176

Where this rule applies