BR-FXEXT-Z-08INI: Check the zero-rated total without reason grouping

What it means

For each category Z VAT entry in the header breakdown (BG-23, BT-118), the test totals line amounts excluding VAT (BT-131), subtracts invoice-level discounts (BT-92), and adds invoice-level charges (BT-99) and logistics service fees (BT-X-272). It includes source entries with Z in BT-151, BT-95, BT-102 or BT-X-273 and the same VAT rate, regardless of exemption reason code or text. Lines count only when their subtype (BT-X-8) is DETAIL or absent. Each component sum is rounded separately to two decimal places. The tolerance is one hundredth of the invoice currency unit per counted line, invoice-level discount or charge, or logistics service charge.

Why it matters

This calculation combines Z amounts at the same rate even when their exemption reasons differ. A breakdown split by reason can therefore produce this warning without failing BR-FXEXT-Z-08B, which also permits a reason-specific calculation.

How to fix it

Find the affected Z breakdown entry and its VAT rate. Total all qualifying Z line amounts at that rate, subtract the matching invoice-level discounts, and add the matching invoice-level charges and logistics service fees without filtering by exemption reason. Compare the result with BasisAmount (BT-116), using the stated rounding and tolerance. Check whether any difference reflects your reason grouping or an incorrect amount before changing the file, then regenerate and recheck it.

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