CII-SR-182: Invoice lines should not give their own VAT amount

What it means

The settlement details of an invoice line (SpecifiedLineTradeSettlement in the XML) should not contain a CalculatedAmount inside the line's ApplicableTradeTax. That is a VAT amount worked out for a single line. EN 16931 gives each line only its VAT category (BT-151) and VAT rate (BT-152). VAT amounts appear only in the VAT breakdown for the whole invoice (BG-23).

Why it matters

This is a warning, so the file is not rejected. The buyer books, and the tax authority checks, the VAT from the VAT breakdown, so a VAT amount on a line is usually ignored. It is worth fixing if your recipient wants a file without warnings.

How to fix it

Remove the per-line VAT amount. In your invoicing software, look for an export option that shows VAT per line, or switch the export to the EN 16931 profile instead of an extended one. Keep the VAT category and VAT rate on each line, and check that the VAT breakdown at the bottom of the invoice has the VAT amount for each category and rate. If you build the XML yourself, delete CalculatedAmount from the line's ApplicableTradeTax.

The rule as published

CalculatedAmount should not be present

Where this rule applies