BR-IG-09: IGIC amount must be the taxable amount times the rate

What it means

In each row of the VAT breakdown (BG-23) with category L (IGIC, BT-118), the VAT amount (BT-117) must equal the taxable amount (BT-116) multiplied by the rate (BT-119) as a percentage. The test works out taxable amount times rate divided by 100, rounds it to two decimals and accepts the row when that differs from the stated VAT amount by less than 1. The CII rule sets run the same check for IPSI, the tax used in Ceuta and Melilla.

Why it matters

The VAT amount is what the buyer books and the tax authority expects to receive. If it does not follow from the taxable amount and the rate, the invoice contradicts itself and is rejected.

How to fix it

Take the taxable amount in that row, multiply it by the rate, divide by 100 and round to two decimals. Then check that the rate in the row is the one your lines use, because a wrong rate in the row is a frequent cause. A rounding difference of less than 1 in the invoice currency is accepted, but anything larger fails.

The rule as published

The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "IGIC" shall equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119).

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

The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "IPSI" shall equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119).

Business terms: BG-23, BT-116, BT-117, BT-118, BT-119

Where this rule applies