Fehlercodes · EN 16931

BR-AE-08Teilweise

Reverse charge VAT breakdown taxable amount must match line totals

So lautet die Ablehnung wörtlich: „[BR-AE-08] In a VAT breakdown (BG-23) where the VAT category code (BT-118) is 'AE' (Reverse charge), the VAT category taxable amount (BT-116) must equal the sum of line net amounts (BT-131) minus document-level allowances (BT-92) plus document-level charges (BT-99) for lines and adjustments carrying the Reverse charge VAT category.“

Schematron rule: BR-AE-08 in EN16931 CIUS. The value of cac:TaxTotal/cac:TaxSubtotal[cbc:TaxCategory/cbc:ID='AE']/cbc:TaxableAmount must equal SUM(cac:InvoiceLine[cbc:TaxCategory='AE']/cbc:LineExtensionAmount) - SUM(cac:AllowanceCharge[cbc:ChargeIndicator=false and cbc:TaxCategory='AE']/cbc:Amount) + SUM(cac:AllowanceCharge[cbc:ChargeIndicator=true and cbc:TaxCategory='AE']/cbc:Amount). Rounding tolerance is 0.01 currency units.

Was Sie bereithaltenDie korrekten Werte aus Ihrer Buchhaltung; wir zeigen Ihnen, welche Stelle betroffen ist.
Was wir tunRecalculate the reverse charge VAT breakdown taxable amount from the actual line and adjustment values. Invoice Navigator recomputes BT-116 automatically from the invoice body.
Wenn Sie es selbst im Rechnungssystem eintragen
Vorher
<cac:TaxTotal>
  <cac:TaxSubtotal>
    <cbc:TaxableAmount currencyID="EUR">950.00</cbc:TaxableAmount>
    <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
    <cac:TaxCategory>
      <cbc:ID>AE</cbc:ID>
      <cbc:Percent>0</cbc:Percent>
    </cac:TaxCategory>
  </cac:TaxSubtotal>
</cac:TaxTotal>
<!-- Line nets sum to 1000.00 with a 50.00 doc-level allowance already applied at line level -->
Nachher
<cac:TaxTotal>
  <cac:TaxSubtotal>
    <cbc:TaxableAmount currencyID="EUR">1000.00</cbc:TaxableAmount>
    <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
    <cac:TaxCategory>
      <cbc:ID>AE</cbc:ID>
      <cbc:Percent>0</cbc:Percent>
    </cac:TaxCategory>
  </cac:TaxSubtotal>
</cac:TaxTotal>
<!-- Recomputed from actual line nets and adjustments carrying the AE category -->
So sieht der Befund ausBeispiel
BefundPrüfung nötig · BR-AE-08
Von IhnenDie korrekten Werte
DanachErneute Prüfung
NachweisSHA-256 und /verify-Link nach der Prüfung
Tritt oft zusammen auf
BR-AE-03Reverse charge document allowance requires seller and buyer VAT identifiersBR-AE-04When document level charges use the reverse charge VAT category, both seller...BR-AE-05Reverse charge invoice line must have 0% VAT rateBR-AE-10Reverse charge VAT breakdown must include exemption reasonBR-E-08VAT-exempt taxable amount doesn't add upBR-S-08Standard rated VAT amount doesn't add up