BR-O-08: Taxable amount of category O (BT-116) does not match lines and allowances/charges
Official message
[BR-O-08] In a VAT breakdown (BG-23) where the VAT category code (BT-118) is " Not subject to VAT" 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 "Not subject to VAT".
[BR-O-08] In a VAT breakdown (BG-23) where the VAT category code (BT-118) is " Not subject to VAT" 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 "Not subject to VAT".
[BR-O-08] In a VAT breakdown (BG-23) where the VAT category code (BT-118) is " Not subject to VAT" 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 "Not subject to VAT".
- Severity
- Error The invoice is invalid and may be rejected by the recipient.
- Applies to
- EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931
- Affected fields
- BG-23, BT-118, BT-116, BT-131, BT-92, BT-99, BT-151, BT-95, BT-102
What does this mean?
In a VAT breakdown (BG-23) with category O (Not subject to VAT, outside the scope of VAT) the VAT category taxable amount (BT-116) must equal the sum of the invoice line net amounts (BT-131) minus the document level allowances (BT-92) plus the document level charges (BT-99) with category O. The amount deviates from it.
The sums are taken over all entries of category O. CII and UBL require an exact match; CII rounds each of the three sums to two decimals first.
Typical causes
The taxable amount was entered manually or not recalculated after the lines were changed.
A document level allowance or charge of category O was not taken into account or with the wrong sign.
The lines of category O are split over several breakdowns (e.g. with and without rate); each contains only part of the sum (see also BR-O-01).
How to fix the error
Recalculate BT-116 per category: sum of BT-131 of the lines + sum of BT-99 of the charges − sum of BT-92 of the allowances, only entries with category O, rounded to two decimals.
CII: ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:BasisAmount, UBL: cac:TaxTotal/cac:TaxSubtotal/cbc:TaxableAmount.
Generate and validate the invoice again.
In E-Rechnungsfreund
In the invoice form, the taxable amount per VAT category and rate (BT-116) is calculated from the invoice lines and the allowances and charges when the XML is generated, and rounded to two decimals; the value in the field "Nettobetrag (BT-116)" in section "Steueraufstellung (BG-23)" (VAT breakdown) is not used for this. Enter amounts of allowances/charges with no more than two decimals.
Leave the fields "Steuersatz % (BT-152)" and "St-Satz %" ("Experte" view) empty for all lines and allowances/charges of category O so that only one breakdown results.
Example
Wrong
<!-- Lines O: 600.00 + 400.00, allowance O: 50.00 -->
<ram:ApplicableTradeTax>
<ram:CalculatedAmount>0.00</ram:CalculatedAmount>
<ram:TypeCode>VAT</ram:TypeCode>
<ram:BasisAmount>1000.00</ram:BasisAmount>
<ram:CategoryCode>O</ram:CategoryCode>
<ram:ExemptionReasonCode>VATEX-EU-O</ram:ExemptionReasonCode>
</ram:ApplicableTradeTax>Correct
<!-- Lines O: 600.00 + 400.00, allowance O: 50.00 -->
<ram:ApplicableTradeTax>
<ram:CalculatedAmount>0.00</ram:CalculatedAmount>
<ram:TypeCode>VAT</ram:TypeCode>
<ram:BasisAmount>950.00</ram:BasisAmount>
<ram:CategoryCode>O</ram:CategoryCode>
<ram:ExemptionReasonCode>VATEX-EU-O</ram:ExemptionReasonCode>
</ram:ApplicableTradeTax>For developers: test expression per syntax
EN 16931 (CII) (CII)
Context: //rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode = 'O'][upper-case(ram:TypeCode) = 'VAT']
ram:BasisAmount = (round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement[ram:ApplicableTradeTax/ram:CategoryCode = 'O']/ram:SpecifiedTradeSettlementLineMonetarySummation/xs:decimal(ram:LineTotalAmount))*10*10)div 100) + (round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge[(ram:ChargeIndicator/udt:Indicator cast as xs:boolean)=true() and ram:CategoryTradeTax/ram:CategoryCode='O']/xs:decimal(ram:ActualAmount[1]))*10*10)div 100) - (round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge[(ram:ChargeIndicator/udt:Indicator cast as xs:boolean)=false() and ram:CategoryTradeTax/ram:CategoryCode='O']/xs:decimal(ram:ActualAmount[1]))*10*10)div 100)EN 16931 (UBL) (UBL)
Context: /*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
(exists(//cac:InvoiceLine) and (xs:decimal(../cbc:TaxableAmount) = (sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='O']/xs:decimal(cbc:LineExtensionAmount)) + sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='O']/xs:decimal(cbc:Amount)) - sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='O']/xs:decimal(cbc:Amount))))) or (exists(//cac:CreditNoteLine) and (xs:decimal(../cbc:TaxableAmount) = (sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='O']/xs:decimal(cbc:LineExtensionAmount)) + sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='O']/xs:decimal(cbc:Amount)) - sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='O']/xs:decimal(cbc:Amount)))))Factur-X / ZUGFeRD EN 16931 (CII)
Technical ID in the source: FX-SCH-A-000233
Context: //rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode = 'O']
ram:BasisAmount = (round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement[ram:ApplicableTradeTax/ram:CategoryCode = 'O']/ram:SpecifiedTradeSettlementLineMonetarySummation/xs:decimal(ram:LineTotalAmount))*10*10)div 100) + (round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge[(ram:ChargeIndicator/udt:Indicator cast as xs:boolean)=true() and ram:CategoryTradeTax/ram:CategoryCode='O']/xs:decimal(ram:ActualAmount))*10*10)div 100) - (round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge[(ram:ChargeIndicator/udt:Indicator cast as xs:boolean)=false() and ram:CategoryTradeTax/ram:CategoryCode='O']/xs:decimal(ram:ActualAmount))*10*10)div 100)Related validation rules
- BR-O-01: Not exactly one VAT breakdown for category O
- BR-O-02: VAT identifier not allowed for invoice line with category O
- BR-O-03: VAT identifier not allowed for document level allowance with category O
- BR-O-04: VAT identifier not allowed for document level charge with category O
- BR-O-05: VAT rate not allowed for invoice line with category O
- BR-O-06: VAT rate not allowed for document level allowance with category O
Last updated:
Explanation of the validation rule, not legal or tax advice.