InvoiceGlass

The VAT amount in the accounting currency is missing · BR-53

  • Severity · Error
  • Applies to · UBL / CII
  • Editorial review pending

If an invoice is issued in a different currency from the one in which VAT is paid, it can state a VAT accounting currency (BT-6), for example an invoice in US dollars with VAT in euro. In that case the total VAT amount in that currency (BT-111) must be included as well. Without it the e-invoice is not valid.

As of

Who can correct it?

The sender can correct the invoice.

How to fix it

  1. Ask the sender for a corrected invoice that includes the VAT amount in the stated accounting currency.
  2. If the invoice only uses one currency anyway, the sender can simply leave out the VAT accounting currency.

Rule text and source

Paraphrase · When a separate VAT accounting currency (BT-6) is given, a total VAT amount in that currency (BT-111) is required.

Message to the sender

Subject: Invoice {invoiceNumber} – VAT amount in accounting currency missing

Hello,

Thank you for your invoice {invoiceNumber} dated {issueDate}. The electronic invoice states a separate currency for VAT but does not contain the VAT amount in that currency (rule BR-53). Could you please send us a corrected version with this amount added, or with the VAT currency removed?

Kind regards

Example

The invoice is in USD and names EUR as the VAT accounting currency. It contains only the USD tax total. The sender adds the calculated VAT amount with currency EUR.

Related rules

Business terms

Rule versions

CEN · EN 16931 (KoSIT) 1.3.16

CEN · EN 16931 1.3.17

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