BR-FXEXT-AG-08ini

warning - Code : … , rate : … , ExemptText : … , Exemptcode : … , basisAmount : … , SumBT131ini : … , NBlinesini : … , sumAllowBT-92ini : … , sumChargesBT-99ini : … , NBAllowChargesini : … , [BR-FXEXT-AG-08ini] - Without Exemption reason EN16931_2017 - In a VAT breakdown (BG-23) where VAT category code (BT-118) is equal to “L” ("Canary Islands tax"), Absolute Value of (VAT category taxable amount (BT-116) - ∑ Invoice line net amounts (BT-131) + Σ Document level allowance amounts (BT-92) - Σ Document level charge amounts (BT-99) - Σ Logistics Service fee amounts (BT-x-272)) <= 0,01 * ((Number of line net amounts (BT-131) + Number of Document level allowance amounts (BT-92) + Number of Document level charge amounts (BT-99) + Number of Logistics Service fee amounts (BT-X-272)), where the VAT category code (BT-151, BT-95, BT-102, BT-X-273) is "Ceuta and Mellita tax" (M), but only for lines where the "Subtype of invoice item" (BT-X-8) has the value "DETAIL" or is not specified.

Official rule text

[BR-FXEXT-AG-08ini] warning - Code : … , rate : … , ExemptText : … , Exemptcode : … , basisAmount : … , SumBT131ini : … , NBlinesini : … , sumAllowBT-92ini : … , sumChargesBT-99ini : … , NBAllowChargesini : … , [BR-FXEXT-AG-08ini] - Without Exemption reason EN16931_2017 - In a VAT breakdown (BG-23) where VAT category code (BT-118) is equal to “L” ("Canary Islands tax"), Absolute Value of (VAT category taxable amount (BT-116) - ∑ Invoice line net amounts (BT-131) + Σ Document level allowance amounts (BT-92) - Σ Document level charge amounts (BT-99) - Σ Logistics Service fee amounts (BT-x-272)) <= 0,01 * ((Number of line net amounts (BT-131) + Number of Document level allowance amounts (BT-92) + Number of Document level charge amounts (BT-99) + Number of Logistics Service fee amounts (BT-X-272)), where the VAT category code (BT-151, BT-95, BT-102, BT-X-273) is "Ceuta and Mellita tax" (M), but only for lines where the "Subtype of invoice item" (BT-X-8) has the value "DETAIL" or is not specified.

[BR-FXEXT-AG-08ini] - In a VAT breakdown (BG-23) where VAT category code (BT-118) is equal to “M” ("Ceuta and Mellita tax"), Absolute Value of (VAT category taxable amount (BT-116) - ∑ Invoice line net amounts (BT-131) + Σ Document level allowance amounts (BT-92) - Σ Document level charge amounts (BT-99) - Σ Logistics Service fee amounts (BT-x-272)) <= 0,01 * ((Number of line net amounts (BT-131) + Number of Document level allowance amounts (BT-92) + Number of Document level charge amounts (BT-99) + Number of Logistics Service fee amounts (BT-X-272)), where the VAT category code (BT-151, BT-95, BT-102, BT-X-273) is "Ceuta and Mellita tax" (M), but only for lines where the "Subtype of invoice item" (BT-X-8) has the value "DETAIL" or is not specified.

Where the rule applies

Fatal and error findings make the invoice invalid (valid: false); warnings and information do not.

Business terms concerned (EN 16931)

• BG-23
• BT-92
• BT-95
• BT-99
• BT-102
• BT-116
• BT-118
• BT-131
• BT-151

Technical check

Syntax

CII · ZUGFeRD / Factur-X (2.5.2)

Context

//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='M'][upper-case(ram:TypeCode) = 'VAT']

Test (must be true)

(for $rate in xs:decimal(ram:RateApplicablePercent), $exempReasonText in normalize-space(ram:ExemptionReason), $exempReasonCode in normalize-space(ram:ExemptionReasonCode), $basisAmount in xs:decimal(ram:BasisAmount), $calculatedAmountBT131ini in xs:decimal(round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem[not(ram:AssociatedDocumentLineDocument/ram:LineStatusReasonCode) or ram:AssociatedDocumentLineDocument/ram:LineStatusReasonCode = 'DETAIL']/ram:SpecifiedLineTradeSettlement[ram:ApplicableTradeTax/ram:CategoryCode = 'M' and ram:ApplicableTradeTax/xs:decimal(ram:RateApplicablePercent) =$rate…

Syntax

CII · French rules BR-FR, EXTENDED-CTC-FR (1.4.0.04)

Context

//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='M'][upper-case(ram:TypeCode) = 'VAT']

Test (must be true)

(abs($basisAmount - $calculatedAmountBT131ini + $allowancesAmountBT92ini - $chargesAmountBT99ini - $logisticChargeAmountini) le 0.01 * ($nbLineItemsini + $nbAllowancesOrChargesini + $nblogisticChargeini))

How the API reports this rule

Every finding of POST /v1/validate carries the rule id, severity, message, location (XPath) and rule set, and links this page (docUrl):

{
  "severity": "warning",
  "ruleId": "BR-FXEXT-AG-08ini",
  "message": "[BR-FXEXT-AG-08ini] warning - Code : … , rate : … , ExemptText : … , Exemptcode : … , basisAmount : … , SumBT131ini : … , NBlinesini : … , sumAllowBT-92ini : … , sumChargesBT-99ini : … , NBAllowChargesini : … , [BR-FXEXT-AG-08ini] - Without Exemption reason EN16931_2017 - In a VAT breakdown (BG-23) where VAT category code (BT-118) is equal to “L” (\"Canary Islands tax\"), Absolute Value of (VAT category taxable amount (BT-116) - ∑ Invoice line net amounts (BT-131) + Σ Document level allowance amounts (BT-92) - Σ Document level charge amounts (BT-99) - Σ Logistics Service fee amounts (BT-x-272)) <= 0,01 * ((Number of line net amounts (BT-131) + Number of Document level allowance amounts (BT-92) + Number of Document level charge amounts (BT-99) + Number of Logistics Service fee amounts (BT-X-272)), where the VAT category code (BT-151, BT-95, BT-102, BT-X-273) is \"Ceuta and Mellita tax\" (M), but only for lines where the \"Subtype of invoice item\" (BT-X-8) has the value \"DETAIL\" or is not specified.",
  "xpath": "/…",
  "source": "schematron:france-rfe@1.4.0.04",
  "docUrl": "https://einvoice-api.eu/rules/br-fxext-ag-08ini.html"
}

Rule text and severity are taken unchanged from the official rule set; this page is generated from the API's configuration. Not legal advice.