UBL-CR-498: Leave the transaction currency tax amount out of the VAT breakdown

What it means

This rule checks that no VAT breakdown row (cac:TaxSubtotal under a document-level cac:TaxTotal, BG-23) has a cbc:TransactionCurrencyTaxAmount. In UBL this element gives the tax amount in the transaction currency; it does not necessarily mean a second currency. EN 16931 gives each row one VAT amount (BT-117) in the invoice currency. VAT in another currency is given as one total, the invoice total VAT amount in accounting currency (BT-111). The check applies to invoices and credit notes.

Why it matters

Each VAT breakdown row already records its VAT amount in cbc:TaxAmount. EN 16931 does not use an additional cbc:TransactionCurrencyTaxAmount there.

How to fix it

Delete cbc:TransactionCurrencyTaxAmount from each cac:TaxSubtotal inside a cac:TaxTotal directly under Invoice or CreditNote, and keep cbc:TaxAmount. If you need to report VAT in another currency, give the VAT accounting currency code (BT-6) and the total VAT amount in that currency (BT-111) at document level. BT-111 belongs in a separate document-level cac:TaxTotal, not in an additional amount on each VAT breakdown row. Recheck the corrected file.

The rule as published

A UBL invoice should not include the TaxTotal TaxSubtotal TransactionCurrencyTaxAmount

Where this rule applies