Reference
Markdown exportBR-G-08 Export taxable amount must equal the net sum
In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Export outside the EU" (G), 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) that carry category G.
Problem Description
ERROR
EN 16931 VAT category rule
Context and Significance
This EN16931 calculation rule ensures the taxable base of the G breakdown is the exact net of all category G lines, allowances and charges. In practice, the gap appears when freight or a discount with category G is left out of BT-116, or when domestic and export lines are mixed in one breakdown.
Solution
Recompute BT-116 for the G breakdown as Σ BT-131 − Σ BT-92 + Σ BT-99 over all elements with category G, and write it into cac:TaxSubtotal/cbc:TaxableAmount.
Quick actions
Valid Examples
- Two G lines BT-131 = 600.00 and 400.00, no allowances/charges, BT-116 = 1000.00
Invalid Examples
- G lines net to 1000.00 but the G breakdown reports BT-116 = 900.00
Code Examples
<cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="EUR">1000.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:ID>G</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">900.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:ID>G</cbc:ID>
<cbc:Percent>0</cbc:Percent>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:TaxCategory>
</cac:TaxSubtotal>