BR-E-08
Validation message
In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Exempt from 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 "Exempt from VAT".
Explanation
The taxable amount in the 'exempt from VAT' entry of the VAT breakdown must follow from the amounts of this category: the sum of the line net amounts plus document-level charges minus document-level allowances, counting only exempt ones. The amounts on the invoice don't match.
How to fix
Recalculate the sum from the line amounts as they appear on the invoice, and if it differs, ask the seller for a corrected invoice.
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)