BR-FXEXT-Z-08B: Recalculate the zero-rated taxable amount

What it means

For each category Z VAT entry in the header breakdown (BG-23, BT-118), the test calculates line amounts excluding VAT (BT-131), less invoice-level discounts (BT-92), plus invoice-level charges (BT-99) and logistics service fees (BT-X-272). Source categories must be Z in BT-151, BT-95, BT-102 or BT-X-273, and their rates must match the breakdown rate. Only lines whose subtype (BT-X-8) is DETAIL or absent count. Either of two calculations may pass: one matches both exemption reason code and text after whitespace normalisation; the other ignores both reason fields. Each of the four component sums is rounded to two decimal places. The permitted difference is one hundredth of the invoice currency unit per counted line, invoice-level discount or charge, or logistics service charge in the relevant calculation.

Why it matters

This error rule accepts either grouping method. BR-FXEXT-Z-08REV checks the reason-specific calculation, while BR-FXEXT-Z-08INI checks the calculation without reason grouping. Either warning can therefore appear even when BR-FXEXT-Z-08B passes.

How to fix it

Check BasisAmount (BT-116) in the header ApplicableTradeTax entry for Z. Recalculate the four component sums using the same rate and the appropriate grouping method, including logistics service fees. If you group by reason, compare ExemptionReasonCode and ExemptionReason on the breakdown and source tax entries with whitespace normalised. Correct inconsistent source data, update the taxable amount and recheck the regenerated file.

The rule as published

In a VAT breakdown (BG-23) where VAT category code (BT-118) is equal to “Z” ("Zero 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 "Zero Rated" (Z), 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