BR-IC-08
Validation message
In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Intra-community supply" 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 "Intra-community supply".
Explanation
The taxable amount of the 'intra-community supply' category in the VAT breakdown must follow from the items in that category: the sum of the line net amounts plus document-level charges minus document-level allowances. The line amounts count as they appear on the invoice. The invoice states a different amount.
How to fix
Ask the seller for a corrected invoice whose taxable amount matches the lines, allowances and charges of this category. Often an item has been assigned the wrong category or the wrong rate.
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)