BR-IG-08: IGIC taxable amount must match the lines, discounts and charges

What it means

For each different rate (BT-119) on an IGIC row (category L, BT-118) of the VAT breakdown (BG-23), the taxable amount (BT-116) must equal the line amounts excluding VAT (BT-131), plus the charges on the whole invoice (BT-99), minus the discounts on the whole invoice (BT-92). Only lines, charges and discounts with category L and that same rate (BT-152, BT-103, BT-96) are counted. The check allows a small rounding difference. The CII rule sets run the same check for IPSI, the tax used in Ceuta and Melilla.

Why it matters

The taxable amount is the base the tax is worked out on. If it does not add up to the lines, the VAT and the amount due are in doubt and the invoice is rejected.

How to fix it

Group the lines by IGIC rate. For each rate, add the line amounts excluding VAT, add the charges on the whole invoice and subtract the discounts on the whole invoice that carry the same rate. Use that figure as the taxable amount in the matching row of the VAT breakdown. Common causes are a line with a different rate from the one in the table, a discount or charge left out of the sum, and a row for a rate that no line uses.

The rule as published

For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is "IGIC", the VAT category taxable amount (BT-116) in a VAT breakdown (BG-23) shall equal the sum of Invoice line net amounts (BT-131) plus the sum of document level charge amounts (BT-99) minus the sum of document level allowance amounts (BT-92) where the VAT category code (BT-151, BT-102, BT-95) is "IGIC" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119).

Where EN 16931 (CII), XRechnung 3.0 (CII), France CTC (CII) run it, the rule reads:

For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is "IPSI", the VAT category taxable amount (BT-116) in a VAT breakdown (BG-23) shall equal the sum of Invoice line net amounts (BT-131) plus the sum of document level charge amounts (BT-99) minus the sum of document level allowance amounts (BT-92) where the VAT category code (BT-151, BT-102, BT-95) is "IPSI" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119).

Business terms: BG-23, BT-92, BT-95, BT-96, BT-99, BT-102, BT-103, BT-116, BT-118, BT-119, BT-131, BT-151, BT-152

Where this rule applies