InvoiceGlass

Taxable amount does not match the invoice lines (reverse charge) · BR-AE-08

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

The taxable amount for AE comes from the net amounts of the matching lines plus document-level charges minus document-level allowances. UBL compares the amounts exactly. CII rounds subtotals to two decimal places and allows a difference of less than one currency unit.

As of

Who can correct it?

The sender can correct the invoice.

How to fix it

  1. Ask the sender for a corrected invoice in which the VAT breakdown matches the invoice lines.
  2. If you issued the invoice yourself: let your invoicing software calculate the breakdown instead of entering amounts by hand, and check that every line, allowance and charge has the right category.

Rule text and source

Paraphrase · The taxable amount for AE comes from the net amounts of the matching lines plus document-level charges minus document-level allowances. UBL compares the amounts exactly. CII rounds subtotals to two decimal places and allows a difference of less than one currency unit.

Message to the sender

Subject: Invoice {invoiceNumber} – VAT breakdown does not add up

Hello,

Thank you for your invoice {invoiceNumber} dated {issueDate}. When checking it we noticed that the taxable amount in the VAT breakdown for the reverse charge category does not equal the total of the related lines, allowances and charges (rule BR-AE-08). Could you please check the amounts and send us a corrected invoice?

Kind regards

Example

The lines net to EUR 100. There is also a EUR 20 document-level charge and a EUR 10 document-level allowance in category AE. The breakdown incorrectly reports a taxable amount of EUR 100. The correction reports EUR 110.

Related rules

Business terms

BG-23

Rule versions

CEN · EN 16931 (KoSIT) 1.3.16

CEN · EN 16931 1.3.17

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