Reference
Markdown exportBR-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
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
<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><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>