Reference

BR-45 VAT breakdown taxable amount is required

Each VAT breakdown (BG-23) shall have a VAT category taxable amount (BT-116).

This is an EN 16931 core rule. Each VAT category subtotal must state its taxable amount (BT-116) so the VAT amount can be recalculated as taxable amount × rate. The error appears when only the VAT amount per rate is exported, for example from a PDF footer that shows only the tax per rate. The base is the sum of the line net amounts in that category, adjusted for document level allowances and charges.

Solution

Add cbc:TaxableAmount to each cac:TaxSubtotal (CII: ram:BasisAmount in ram:ApplicableTradeTax) so every VAT category subtotal states the base on which the VAT is calculated.

Quick actions

Validate XML Convert invoice

Valid Examples

BT-116 = 100.00 for the standard-rate VAT subtotal

Invalid Examples

VAT subtotal with tax amount but no BT-116 taxable amount

Code Examples

Valid XML

<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="EUR">19.00</cbc:TaxAmount>
  <cac:TaxCategory>
    <cbc:ID>S</cbc:ID>
    <cbc:Percent>19</cbc:Percent>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:TaxCategory>
</cac:TaxSubtotal>

Invalid XML

<cac:TaxSubtotal>
  <cbc:TaxAmount currencyID="EUR">19.00</cbc:TaxAmount>
  <cac:TaxCategory>
    <cbc:ID>S</cbc:ID>
    <cbc:Percent>19</cbc:Percent>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:TaxCategory>
</cac:TaxSubtotal>