BR-IP-08: IPSI taxable amount must match the lines, discounts and charges

What it means

For each IPSI rate in the VAT breakdown (BG-23), the taxable amount (BT-116) must equal the sum of the line amounts excluding VAT (BT-131), plus the invoice charges (BT-99), minus the invoice discounts (BT-92). Only lines, charges and discounts with VAT category IPSI (BT-151, BT-102, BT-95) and a VAT rate (BT-152, BT-103, BT-96) equal to the rate of the row (BT-119) count. The check allows a small rounding difference. The CII rule sets word this rule for IGIC, the Canary Islands general indirect tax, instead of IPSI.

Why it matters

The taxable amount is the base the VAT for that category 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.

How to fix it

For each IPSI rate, add up the amounts excluding VAT of the lines at that rate, add the charges on the whole invoice at that rate and subtract the discounts at that rate. Put the result in the taxable amount of the matching row. Common causes are a line counted under the wrong rate, an IPSI line missing from the summary, or a discount or charge that is in the file but not in the row. If the invoice has two IPSI rates, there must be two rows.

The rule as published

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).

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 "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).

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