Reference
Markdown exportBR-O-08 Not-subject-to-VAT taxable amount must equal its line and adjustment sum
In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Not subject to VAT" (O), the VAT category taxable amount (BT-116) shall equal the sum of invoice line net amounts (BT-131) minus the sum of document level allowance amounts (BT-92) plus the sum of document level charge amounts (BT-99) that carry category O.
Problem Description
ERROR
EN 16931 VAT category rule
Context and Significance
This EN16931 rule keeps the amount of the O breakdown consistent with the category O lines, allowances and charges, so the summary can be checked. In practice, the gap appears when a document level allowance or charge with category O is left out of BT-116.
Solution
Compute BT-116 as Σ BT-131 − Σ BT-92 + Σ BT-99 restricted to the category-O lines, allowances and charges, and write it into the O TaxSubtotal TaxableAmount.
Quick actions
Valid Examples
- O lines net 100.00, no O allowances or charges → BT-116 = 100.00
Invalid Examples
- O lines net 100.00 but BT-116 reported as 90.00
Code Examples
<cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
<cac:TaxCategory><cbc:ID>O</cbc:ID><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>
</cac:TaxSubtotal><cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="EUR">90.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
<cac:TaxCategory><cbc:ID>O</cbc:ID><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>
</cac:TaxSubtotal>