BR-FXEXT-S-09b

For each different value of VAT rate (BT-119) where the VAT category code (BT-118) is equal to “S” ("Standard rated"), Absolute Value of (VAT category tax amount (BT-117) - VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119)/100) <= 0,01 * ((Number of line net amounts (BT-131) + Number of Document level allowance amounts (BT-92) + Number of Document level allowance 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 " Standard rated " (S), and the VAT rate (BT-152, BT-96, BT-103, BT-X-274) equals the VAT category rate (BT-119), and only for lines where the "Subtype of invoice line item" (EXT-FR-FE-163 / BT-X-8) has the value "DETAIL" or is not specified or the same rule but also taking into account the exemption reasons in Text (BT-120) and Code (BT-121) in BG-23 and the exemption reasons on each line (BT-X-96 / BT-X-97), on Document level Allowances (BT-173 / BT-174) and on Document Level Charges (BT-175 / BT-176) and on Service logistic charges (BT-X-591 / BT-X-592). One of the two rules must be followed, bearing in mind that ultimately only the second one will have to be followed.

Official rule text

[BR-FXEXT-S-09b] - For each different value of VAT rate (BT-119) where the VAT category code (BT-118) is equal to “S” ("Standard rated"), Absolute Value of (VAT category tax amount (BT-117) - VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119)/100) <= 0,01 * ((Number of line net amounts (BT-131) + Number of Document level allowance amounts (BT-92) + Number of Document level allowance 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 " Standard rated " (S), and the VAT rate (BT-152, BT-96, BT-103, BT-X-274) equals the VAT category rate (BT-119), and only for lines where the "Subtype of invoice line item" (EXT-FR-FE-163 / BT-X-8) has the value "DETAIL" or is not specified or the same rule but also taking into account the exemption reasons in Text (BT-120) and Code (BT-121) in BG-23 and the exemption reasons on each line (BT-X-96 / BT-X-97), on Document level Allowances (BT-173 / BT-174) and on Document Level Charges (BT-175 / BT-176) and on Service logistic charges (BT-X-591 / BT-X-592). One of the two rules must be followed, bearing in mind that ultimately only the second one will have to be followed.

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-96
• BT-99
• BT-102
• BT-103
• BT-116
• BT-117
• BT-118
• BT-119
• BT-120
• BT-121
• BT-131
• BT-151
• BT-152
• BT-173
• BT-174
• BT-175
• BT-176

Technical check

Syntax

CII · ZUGFeRD / Factur-X (2.5.2)

Context

//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='S']

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), $nbLineItems in xs:decimal(count(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem[(not(ram:AssociatedDocumentLineDocument/ram:LineStatusReasonCode) or ram:AssociatedDocumentLineDocument/ram:LineStatusReasonCode = 'DETAIL') and ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode = 'S' and ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/xs:decimal(ram:RateApplicablePercent) =$rate and…

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": "error",
  "ruleId": "BR-FXEXT-S-09b",
  "message": "[BR-FXEXT-S-09b] - For each different value of VAT rate (BT-119) where the VAT category code (BT-118) is equal to “S” (\"Standard rated\"), Absolute Value of (VAT category tax amount (BT-117) - VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119)/100) <= 0,01 * ((Number of line net amounts (BT-131) + Number of Document level allowance amounts (BT-92) + Number of Document level allowance 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 \" Standard rated \" (S), and the VAT rate (BT-152, BT-96, BT-103, BT-X-274) equals the VAT category rate (BT-119), and only for lines where the \"Subtype of invoice line item\" (EXT-FR-FE-163 / BT-X-8) has the value \"DETAIL\" or is not specified or the same rule but also taking into account the exemption reasons in Text (BT-120) and Code (BT-121) in BG-23 and the exemption reasons on each line (BT-X-96 / BT-X-97), on Document level Allowances (BT-173 / BT-174) and on Document Level Charges (BT-175 / BT-176) and on Service logistic charges (BT-X-591 / BT-X-592). One of the two rules must be followed, bearing in mind that ultimately only the second one will have to be followed.",
  "xpath": "/…",
  "source": "schematron:zugferd@2.5.2",
  "docUrl": "https://einvoice-api.eu/rules/br-fxext-s-09b.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.