Reference

BR-AF-01 IGIC category requires a matching VAT breakdown

An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "IGIC" shall contain in the VAT breakdown (BG-23) at least one VAT category code (BT-118) equal with "IGIC".

Problem Description

ERROR

EN 16931 rule for IGIC/IPSI (Canary Islands, Ceuta, Melilla)

Context and Significance

The IGIC VAT category (code "L", the Canary Islands indirect tax) comes from the updated EN16931 code lists supported by the current XRechnung 3.0.2 rulepack; this rule keeps every IGIC line reconcilable against a matching VAT breakdown.

Solution

Add a cac:TaxTotal/cac:TaxSubtotal (BG-23) whose cac:TaxCategory/cbc:ID is "L" (IGIC) so the breakdown mirrors the IGIC lines, allowances or charges.

Quick actions

Validate XML Convert invoice

Valid Examples

Invoice line with category "L" (IGIC) at 7.00 % and a BG-23 breakdown group with BT-118 = "L"

Invalid Examples

An invoice line uses category "L" (IGIC) but the only BG-23 breakdown group carries BT-118 = "S"

Code Examples

Valid XML

<cac:InvoiceLine>
  <cac:Item>
    <cac:ClassifiedTaxCategory>
      <cbc:ID>L</cbc:ID>
      <cbc:Percent>7.00</cbc:Percent>
      <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
    </cac:ClassifiedTaxCategory>
  </cac:Item>
</cac:InvoiceLine>
<cac:TaxTotal>
  <cac:TaxSubtotal>
    <cac:TaxCategory>
      <cbc:ID>L</cbc:ID>
      <cbc:Percent>7.00</cbc:Percent>
      <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
    </cac:TaxCategory>
  </cac:TaxSubtotal>
</cac:TaxTotal>

Invalid XML

<cac:InvoiceLine>
  <cac:Item>
    <cac:ClassifiedTaxCategory>
      <cbc:ID>L</cbc:ID>
      <cbc:Percent>7.00</cbc:Percent>
      <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
    </cac:ClassifiedTaxCategory>
  </cac:Item>
</cac:InvoiceLine>
<cac:TaxTotal>
  <cac:TaxSubtotal>
    <cac:TaxCategory>
      <cbc:ID>S</cbc:ID>
      <cbc:Percent>19.00</cbc:Percent>
      <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
    </cac:TaxCategory>
  </cac:TaxSubtotal>
</cac:TaxTotal>

Affected Fields

BT-118 VAT category code

BT-151 Invoiced item VAT category code

BG-23 VAT breakdown

Validation Tools

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