Reference
Markdown exportBR-E-08 Exempt taxable amount must equal the exempt net sum
In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Exempt from VAT" (E), 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 "Exempt from VAT".
Problem Description
ERROR
EN 16931 VAT category rule
Context and Significance
This EN16931 rule reconciles the exempt taxable base with the underlying lines and adjustments so the exempt turnover is reported on a correct basis. In practice, the error occurs when an exempt allowance or charge is subtracted from the standard-rated base instead of the E base.
Solution
Recompute BT-116 for the E breakdown as Σ BT-131 − Σ BT-92 + Σ BT-99 over the exempt elements, then write that value into the E cac:TaxSubtotal/cbc:TaxableAmount.
Quick actions
Valid Examples
- Exempt lines Σ BT-131 = 500.00, no E allowances/charges, BT-116 = 500.00
Invalid Examples
- Exempt lines Σ BT-131 = 500.00 but BT-116 = 450.00 in the E breakdown
Code Examples
<cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="EUR">500.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:ID>E</cbc:ID>
<cbc:Percent>0</cbc:Percent>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:TaxCategory>
</cac:TaxSubtotal><cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="EUR">450.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:ID>E</cbc:ID>
<cbc:Percent>0</cbc:Percent>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:TaxCategory>
</cac:TaxSubtotal>