BR-E-08: In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Exempt from VAT" the…
Peppol BIS Billing 3.0.21 · UBL
Original rule text
[BR-E-08]-In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Exempt from VAT" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Exempt from VAT".
(exists(//cac:InvoiceLine) and (xs:decimal(../cbc:TaxableAmount) = (sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='E']/xs:decimal(cbc:LineExtensionAmount)) + sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='E']/xs:decimal(cbc:Amount)) - sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='E']/xs:decimal(cbc:Amount))))) or (exists(//cac:CreditNoteLine) and (xs:decimal(../cbc:TaxableAmount) = (sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='E']/xs:decimal(cbc:LineExtensionAmount)) + sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='E']/xs:decimal(cbc:Amount)) - sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='E']/xs:decimal(cbc:Amount)))))BR-E-08 is a fatal rule in the business layer of Peppol BIS Billing 3.0.21 · UBL. An invoice that breaks it is rejected. It refers to BG-23, BT-118, BT-116, BT-131, BT-92, BT-99, BT-151, BT-95, BT-102.
What this rule requires
For each VAT breakdown with VAT category code "E" (Exempt from VAT), the rule verifies that the VAT category taxable amount (BT-116, UBL cac:TaxSubtotal/cbc:TaxableAmount, CII ram:BasisAmount) equals the sum of line net amounts minus document level allowances plus document level charges, where those lines, allowances and charges have VAT category "E". In UBL the comparison is exact; in CII the test allows a difference of up to 1 (including rounding tolerance), so the basis amount must be within ±1 of the computed total.
How to fix
Recalculate the taxable amount for the exempt VAT breakdown: sum the net amounts of all lines whose VAT category is "E", subtract document level allowances with VAT category "E" (UBL cac:AllowanceCharge[cbc:ChargeIndicator=false()], CII ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=false()]), and add document level charges with VAT category "E" (UBL cac:AllowanceCharge[cbc:ChargeIndicator=true()], CII ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=true()]). Set UBL ../cbc:TaxableAmount or CII ../ram:BasisAmount to that result (in CII within ±1). Also check that the VAT category on the relevant lines and document level charges/allowances is correctly set to "E".
Guidance on this rule. The original text above is authoritative.
Where to go next
No published Peppol BIS Billing UBL release comparison lists a change to BR-E-08.
Validate an invoice against these rules · All release changes