BR-AG-08

Validation message

For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is "IPSI", the VAT category taxable amount (BT-116) in a VAT breakdown (BG-23) shall equal the sum of Invoice line net amounts (BT-131) plus the sum of document level charge amounts (BT-99) minus the sum of document level allowance amounts (BT-92) where the VAT category code (BT-151, BT-102, BT-95) is "IPSI" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119).

Explanation

The taxable amount in the IPSI entry of the VAT breakdown must equal the sum of the net amounts of all lines in this category with the same VAT rate, plus the document-level charges and minus the document-level allowances of the same category with the same VAT rate. Each VAT rate is calculated separately. 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.

Applies to

  • EN 16931 (UBL)
  • EN 16931 (CII)