E-invoice / Rules / BR-AG-08

E-invoice rule EN 16931 schematron

BR-AG-08: The taxable amount for VAT category M

The taxable amount for VAT category M (IPSI, Ceuta and Melilla) at the rate 23.00 % should be 410.00 (the line amounts plus charges minus allowances carrying this category); the file says …

Original wording of the rule

[BR-AG-08]-For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is "IPSI", the VAT category taxable amount (BT-116) in a VAT breakdown (BG-23) shall equal the sum of Invoice line net amounts (BT-131) plus the sum of document level charge amounts (BT-99) minus the sum of document level allowance amounts (BT-92) where the VAT category code (BT-151, BT-102, BT-95) is "IPSI" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119).

Source of the quotation: EN 16931 schematron (ConnectingEurope/eInvoicing-EN16931, licence EUPL 1.2)

How to fix it

1. Open the XML file and find the element cac:TaxSubtotal/cbc:TaxableAmount.
2. Add or correct the element the way the wording of the rule above asks for.
3. Save the file and check it again with our checker. It runs in your browser, the file is never uploaded.

A correct UBL 2.1 snippet

<cac:TaxSubtotal
    xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
    xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
  <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
</cac:TaxSubtotal>

The snippet is only the part of the document the rule is about. Put it in the right place inside your invoice; the namespaces are written here only so that the snippet reads on its own.

When it is reported

Profile: EN 16931, Peppol BIS Billing 3.0, XRechnung 3.x

How we rate it: error

Where we point in the file: /Invoice/cac:TaxTotal/cac:TaxSubtotal[1]/cbc:TaxableAmount

Related rules

• BR-AG-06 The allowance on document level has VAT category M
• BR-AG-07 The charge on document level has VAT category M
• BR-AG-09 With VAT category M (IPSI, Ceuta and Melilla) the VAT amount
• BR-AG-10 With VAT category M (IPSI, Ceuta and Melilla) the VAT breakdown

Our check is not complete: we do not check the XSD schema and we do not implement every rule, and a file that passes says nothing about whether the buyer or the Peppol network will accept it. Licences for the quoted wordings are listed in our sources.