Reference
Markdown exportBR-AE-08 Reverse charge taxable amount must equal the reverse charge net sum
In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Reverse charge" (AE), the VAT category taxable amount (BT-116) shall equal the sum of invoice line net amounts (BT-131) minus document level allowance amounts (BT-92) plus document level charge amounts (BT-99) whose VAT category codes (BT-151, BT-95, BT-102) are "Reverse charge".
Problem Description
In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Reverse charge" (AE), the VAT category taxable amount (BT-116) shall equal the sum of invoice line net amounts (BT-131) minus document level allowance amounts (BT-92) plus document level charge amounts (BT-99) whose VAT category codes (BT-151, BT-95, BT-102) are "Reverse charge".
ERROR
XRechnung 3.0
Context and Significance
This EN16931 rule reconciles the reverse charge taxable base with the underlying lines and adjustments so the shifted VAT liability is reported on a correct basis.
Solution
Recompute BT-116 for the AE breakdown as Σ BT-131 − Σ BT-92 + Σ BT-99 over the reverse charge elements, then write that value into the AE cac:TaxSubtotal/cbc:TaxableAmount.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- AE lines Σ BT-131 = 1000.00, no AE allowances/charges, BT-116 = 1000.00
Invalid Examples
Use these points as the practical checks for this section.
- AE lines Σ BT-131 = 1000.00 but BT-116 = 900.00 in the AE breakdown
Code Examples
<cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="EUR">1000.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:ID>AE</cbc:ID>
<cbc:Percent>0</cbc:Percent>
</cac:TaxCategory>
</cac:TaxSubtotal><cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="EUR">900.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:ID>AE</cbc:ID>
<cbc:Percent>0</cbc:Percent>
</cac:TaxCategory>
</cac:TaxSubtotal>