BR-O-08
Validation message
In a VAT breakdown (BG-23) where the VAT category code (BT-118) is " Not subject to 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 "Not subject to VAT".
Explanation
The taxable amount of the 'not subject to VAT' 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.
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)