Reference
Markdown exportBR-AG-09 IPSI VAT amount must equal base times rate
The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "IPSI" shall equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119).
Problem Description
The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "IPSI" shall equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119).
ERROR
XRechnung 3.0
Context and Significance
The IPSI category (the indirect tax of Ceuta and Melilla) comes from the updated EN16931 code lists supported by the current XRechnung 3.0.2 rulepack; this rule guarantees the declared IPSI VAT amount matches the base and rate exactly.
Solution
Compute BT-117 as BT-116 × BT-119 ÷ 100 (rounded to two decimals) and write it into the "M" (IPSI) cac:TaxSubtotal/cbc:TaxAmount, e.g. 100.00 × 10.00 % = 10.00.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- BT-116 = 100.00, BT-119 = 10.00, BT-117 = 10.00
Invalid Examples
Use these points as the practical checks for this section.
- BT-116 = 100.00, BT-119 = 10.00, but BT-117 = 5.00
Code Examples
<cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">10.00</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:ID>M</cbc:ID>
<cbc:Percent>10.00</cbc:Percent>
</cac:TaxCategory>
</cac:TaxSubtotal><cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">5.00</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:ID>M</cbc:ID>
<cbc:Percent>10.00</cbc:Percent>
</cac:TaxCategory>
</cac:TaxSubtotal>