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 (BT-116) in the VAT breakdown for category 'reverse charge' must equal the sum of line net amounts and document charges minus document allowances, restricted to that category.

How to fix

Recalculate the taxable amount. If using our API, this is computed automatically.

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