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BR-AF-08 IGIC taxable amount must equal the summed base

For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is "IGIC", the VAT category taxable amount (BT-116) in a VAT breakdown (BG-23) shall equal the sum of Invoice line net amounts (BT-131) plus the sum of document level charge amounts (BT-99) minus the sum of document level allowance amounts (BT-92) where the VAT category code (BT-151, BT-102, BT-95) is "IGIC" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119).

Problem Description

For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is "IGIC", the VAT category taxable amount (BT-116) in a VAT breakdown (BG-23) shall equal the sum of Invoice line net amounts (BT-131) plus the sum of document level charge amounts (BT-99) minus the sum of document level allowance amounts (BT-92) where the VAT category code (BT-151, BT-102, BT-95) is "IGIC" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119).

ERROR

XRechnung 3.0

Context and Significance

The IGIC category (the Canary Islands indirect tax) comes from the updated EN16931 code lists supported by the current XRechnung 3.0.2 rulepack; this arithmetic tie keeps the IGIC breakdown base consistent with the underlying lines, charges and allowances at the same rate.

Solution

Recompute BT-116 for each "IGIC" rate as Σ BT-131 + Σ BT-99 − Σ BT-92 restricted to that rate, then write it into the matching cac:TaxSubtotal/cbc:TaxableAmount.

Quick actions

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Valid Examples

Use these points as the practical checks for this section.

  • One "L" (IGIC) line net 100.00 at 7.00 %, no charges or allowances, and BT-116 = 100.00

Invalid Examples

Use these points as the practical checks for this section.

  • One "L" (IGIC) line net 100.00 at 7.00 % but BT-116 = 90.00

Code Examples

Valid XML
<cac:InvoiceLine>
  <cbc:LineExtensionAmount currencyID="EUR">100.00</cbc:LineExtensionAmount>
  <cac:Item>
    <cac:ClassifiedTaxCategory>
      <cbc:ID>L</cbc:ID>
      <cbc:Percent>7.00</cbc:Percent>
    </cac:ClassifiedTaxCategory>
  </cac:Item>
</cac:InvoiceLine>
<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
  <cac:TaxCategory>
    <cbc:ID>L</cbc:ID>
    <cbc:Percent>7.00</cbc:Percent>
  </cac:TaxCategory>
</cac:TaxSubtotal>
Invalid XML
<cac:InvoiceLine>
  <cbc:LineExtensionAmount currencyID="EUR">100.00</cbc:LineExtensionAmount>
  <cac:Item>
    <cac:ClassifiedTaxCategory>
      <cbc:ID>L</cbc:ID>
      <cbc:Percent>7.00</cbc:Percent>
    </cac:ClassifiedTaxCategory>
  </cac:Item>
</cac:InvoiceLine>
<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="EUR">90.00</cbc:TaxableAmount>
  <cac:TaxCategory>
    <cbc:ID>L</cbc:ID>
    <cbc:Percent>7.00</cbc:Percent>
  </cac:TaxCategory>
</cac:TaxSubtotal>

Affected Fields

BT-116 VAT category taxable amount
BT-131 Invoice line net amount
BT-118 VAT category code

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