InvoiceGlass

Taxable amount does not match the invoice lines (intra-EU supply) · BR-IC-08

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

The taxable amount for K 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 K 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 intra-EU supply category does not equal the total of the related lines, allowances and charges (rule BR-IC-08). Could you please check the amounts and send us a corrected invoice?

Kind regards

Example

The lines net to EUR 500. There is also a EUR 50 document-level charge and a EUR 20 document-level allowance in category K. The breakdown incorrectly reports a taxable amount of EUR 500. The correction reports EUR 530.

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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