InvoiceGlass

A VAT amount does not match its rate and base · BR-CO-17

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

In the VAT breakdown, the tax amount (BT-117) is the taxable amount (BT-116) multiplied by the rate (BT-119) and divided by 100. The pinned UBL and CII assertions have their own rounding and tolerance conditions.

As of

Who can correct it?

The sender can correct the invoice.

How to fix it

  1. Check the taxable amount and rate for the affected category. Recalculate the tax to two decimal places and check the overall tax total.
  2. XML fields in the affected group · UBL cac:TaxSubtotal → cbc:TaxAmount, cbc:TaxableAmount, cac:TaxCategory/cbc:Percent · CII ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax → ram:CalculatedAmount, ram:BasisAmount, ram:RateApplicablePercent

Rule text and source

Paraphrase · The rule text calls for the category tax amount rounded to two decimals. Where the rounded rate is nonzero, the assertions compare absolute amounts with a tolerance of less than one currency unit in UBL and up to one unit inclusive in CII.

Message to the sender

Subject: Invoice {invoiceNumber} – A VAT amount does not match its rate and base

Hello,

could you clarify a detail on your invoice {invoiceNumber} dated {issueDate} (BR-CO-17)? In the VAT breakdown, the tax amount (BT-117) is the taxable amount (BT-116) multiplied by the rate (BT-119) and divided by 100. Check the taxable amount and rate for the affected category. Recalculate the tax to two decimal places and check the overall tax total.

Could you send us the corrected invoice?

Thank you and kind regards

Example

A taxable amount of EUR 100 at 19% gives EUR 19 tax. EUR 23 falls outside the tolerance.

Related rules

Business terms

Rule versions

CEN · EN 16931 (KoSIT) 1.3.16

CEN · EN 16931 1.3.17

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