Reference
Markdown exportBR-IC-08 Intra-community taxable amount must equal the net sum
In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply", 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 "Intra-community supply".
Problem Description
ERROR
EN 16931 VAT category rule
Context and Significance
This calculation rule ties the intra-community taxable base to the underlying lines, allowances and charges. The K amount is also reported in the VAT return and the recapitulative statement, so it must be arithmetically correct. In practice, the gap appears when freight or a discount with category K is left out of BT-116.
Solution
Recompute BT-116 for the K breakdown as Σ BT-131 − Σ BT-92 + Σ BT-99 over all K-category lines, allowances and charges, and write that value into TaxableAmount.
Quick actions
Valid Examples
- Two K lines of 600.00 and 400.00 with no adjustments give BT-116 = 1000.00
Invalid Examples
- K lines summing to 1000.00 but BT-116 declared as 950.00
Code Examples
<cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="EUR">1000.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:ID>K</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">950.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:ID>K</cbc:ID>
<cbc:Percent>0</cbc:Percent>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:TaxCategory>
</cac:TaxSubtotal>