InvoiceGlass

The taxable amount for IPSI/IGIC does not add up · BR-IP-08

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

For each rate, the taxable amount (BT-116) adds the net line amounts and document-level charges, then subtracts document-level allowances. In CEN 1.3.17 this rule covers IPSI (code M) in UBL and IGIC (code L) in CII. The CII expression can skip the comparison because it looks for the rate one XML level above the tax group.

As of

Who can correct it?

The sender can correct the invoice.

How to fix it

  1. Recalculate the taxable amount for each rate and category from the relevant lines, allowances and charges.
  2. XML fields in the affected group · UBL cac:TaxTotal/cac:TaxSubtotal/cbc:TaxableAmount · CII ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:BasisAmount

Rule text and source

Paraphrase · For a given category and rate, the taxable amount is the line net total plus document-level charges minus document-level allowances. The UBL check allows a difference of less than one currency unit.

Message to the sender

Subject: Invoice {invoiceNumber} – The taxable amount for IPSI/IGIC does not add up

Hello,

could you clarify a detail on your invoice {invoiceNumber} dated {issueDate} (BR-IP-08)? For each rate, the taxable amount (BT-116) adds the net line amounts and document-level charges, then subtracts document-level allowances. Recalculate the taxable amount for each rate and category from the relevant lines, allowances and charges.

Could you send us the corrected invoice?

Thank you and kind regards

Example

For the same category and rate, EUR 100 in line net amounts plus a EUR 5 charge less a EUR 10 allowance gives a taxable amount of EUR 95. EUR 100 omits both adjustments.

Related rules

Business terms

BG-23

Rule versions

CEN · EN 16931 1.3.17

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