InvoiceGlass

Taxable amount does not match the invoice lines (not subject to VAT) · BR-O-08

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

The taxable amount for O comes from the net amounts of the matching lines plus document-level charges minus document-level allowances. The stated amount must equal the calculated result. The CII check rounds the subtotals to two decimal places.

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 O comes from the net amounts of the matching lines plus document-level charges minus document-level allowances. The stated amount must equal the calculated result. The CII check rounds the subtotals to two decimal places.

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

Kind regards

Example

The lines net to EUR 60. There is also a EUR 8 document-level charge and a EUR 3 document-level allowance in category O. The breakdown incorrectly reports a taxable amount of EUR 60. The correction reports EUR 65.

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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