CII-SR-194: Lines must not carry a calculated VAT subtotal

What it means

The settlement section of each invoice line is checked for a SubtotalCalculatedTradeTax element, a block with calculated VAT for that line. EN 16931 gives a line only its VAT category and rate (BT-151 and BT-152). VAT amounts appear only in the VAT breakdown (BG-23) and the invoice totals.

Why it matters

This is a warning, so the file is still accepted. The recipient builds its VAT figures from the VAT breakdown and ignores VAT amounts on a line. A figure here that differs from the breakdown does no harm to the totals, but it can confuse anyone reading the raw file.

How to fix it

Delete the SubtotalCalculatedTradeTax from the line's SpecifiedLineTradeSettlement in the XML. Keep the line's VAT category and rate. Then check that the VAT breakdown at invoice level has one row per category and rate with the right taxable amount and VAT amount.

The rule as published

SubtotalCalculatedTradeTax should not be present

Where this rule applies