Reference
Markdown exportBR-Z-08 Zero-rated taxable amount must equal the net of zero-rated items
In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Zero rated", 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) where the VAT category codes (BT-151, BT-95, BT-102) are "Zero rated".
Problem Description
ERROR
EN 16931 VAT category rule
Context and Significance
This EN16931 rule ties the category Z taxable base to the underlying lines, allowances and charges. In practice, the gap appears when a document level allowance or charge with category Z is left out of BT-116, or when an allowance is deducted from the wrong category.
Solution
Recompute BT-116 for the Z breakdown as Σ zero-rated BT-131 − Σ zero-rated BT-92 + Σ zero-rated BT-99 and write the result into the Z TaxSubtotal TaxableAmount.
Quick actions
Valid Examples
- Zero-rated lines net Σ BT-131 = 100.00, no Z allowances/charges, BT-116 = 100.00
Invalid Examples
- Zero-rated lines net Σ BT-131 = 100.00 but the Z breakdown reports BT-116 = 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>Z</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">90.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
<cac:TaxCategory><cbc:ID>Z</cbc:ID><cbc:Percent>0</cbc:Percent><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>
</cac:TaxSubtotal>