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 (BT-116) in the VAT breakdown for category 'IPSI (Ceuta/Melilla tax)' must equal the sum of line net amounts and document charges minus document allowances for each VAT rate separately, 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