BR-AE-08
Validation message
In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Reverse charge" 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 "Reverse charge".
Explanation
The taxable amount in the reverse charge entry of the VAT breakdown must equal the sum of the net amounts of all lines in this category, plus the document-level charges and minus the document-level allowances of the same category. The stated amount differs.
How to fix
Recalculate the sum from the line amounts exactly as they appear on the invoice, and ask the seller for a corrected invoice with the right taxable amount.
This field is required by §14 Abs. 4 Nr. 7 UStG. A missing or incorrect value may affect input VAT deduction (Vorsteuerabzug) for the recipient.
Applies to
- EN 16931 (UBL)
- EN 16931 (CII)