InvoiceGlass

Tax amount does not match taxable amount and rate (IGIC, UBL) · BR-AF-09

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

For category L, the test compares the breakdown tax amount with taxable amount multiplied by the rate. The calculated amount is rounded to two decimal places. The check compares magnitudes and allows a difference of less than one currency unit. This amount check is active in the bundled UBL binding. The CII test with the same ID always passes. This rule ID is part of the CEN 1.3.16 package bundled by KoSIT.

As of

Who can correct it?

The sender can correct the invoice.

How to fix it

  1. Ask the sender for a corrected invoice with a correctly calculated VAT amount.
  2. If you issued the invoice yourself: let your invoicing software calculate the VAT amount and check that the rate and taxable amount in the breakdown are correct.

Rule text and source

Paraphrase · For category L, the test compares the breakdown tax amount with taxable amount multiplied by the rate. The calculated amount is rounded to two decimal places. The check compares magnitudes and allows a difference of less than one currency unit. This amount check is active in the bundled UBL binding. The CII test with the same ID always passes. This rule ID is part of the CEN 1.3.16 package bundled by KoSIT.

Message to the sender

Subject: Invoice {invoiceNumber} – VAT amount incorrect

Hello,

Thank you for your invoice {invoiceNumber} dated {issueDate}. When checking it we noticed that the VAT amount in the VAT breakdown for the IGIC category does not equal the taxable amount multiplied by the VAT rate (rule BR-AF-09). Could you please check the calculation and send us a corrected invoice?

Kind regards

Example

The UBL breakdown for category L gives a taxable amount of EUR 100 and a rate of 7%, but reports EUR 4 in tax. The correction reports EUR 7 in tax.

Related rules

Business terms

BG-23

Rule versions

CEN · EN 16931 (KoSIT) 1.3.16

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