InvoiceGlass

Taxable amount does not match the invoice lines (IPSI) · BR-AG-08

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

The taxable amount for M comes from the net amounts of the matching lines plus document-level charges minus document-level allowances. The calculation uses entries with the same category and rate. UBL allows a difference of less than one currency unit. The bundled CII test looks for the rate one level above the tax block. The CII schema provides no rate there, so this particular CII assertion does not compare the amounts in schema-valid files. 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 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 M comes from the net amounts of the matching lines plus document-level charges minus document-level allowances. The calculation uses entries with the same category and rate. UBL allows a difference of less than one currency unit. The bundled CII test looks for the rate one level above the tax block. The CII schema provides no rate there, so this particular CII assertion does not compare the amounts in schema-valid files. This rule ID is part of the CEN 1.3.16 package bundled by KoSIT.

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 IPSI category does not equal the total of the related lines, allowances and charges (rule BR-AG-08). Could you please check the amounts and send us a corrected invoice?

Kind regards

Example

UBL example. The lines net to EUR 200. There is also a EUR 15 document-level charge and a EUR 25 document-level allowance in category M at the same rate. The breakdown incorrectly reports a taxable amount of EUR 200. The correction reports EUR 190.

Related rules

Business terms

BG-23

Rule versions

CEN · EN 16931 (KoSIT) 1.3.16

Validate a file