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BR-AF-08

The taxable amount for "IGIC (Canary Islands)" (L) in the VAT breakdown (BT-116) does not match the lines, allowances and charges of that …

Validation rule of EN 16931 (CEN, rule set 1.3.16) · Level: Error

What the message means

The taxable amount for "IGIC (Canary Islands)" (L) in the VAT breakdown (BT-116) does not match the lines, allowances and charges of that category.

What the issuer needs to change

Have the amounts recalculated; often a line has the wrong category or rate.

Fields concerned

BG-23 VAT breakdown
BT-92 document level allowance amount
BT-95 document level allowance VAT category code
BT-96 document level allowance VAT rate
BT-99 document level charge amount
BT-102 document level charge VAT category code
BT-103 document level charge VAT rate
BT-116 VAT category taxable amount
BT-118 VAT category code
BT-119 VAT category rate
BT-131 invoice line net amount
BT-151 invoiced item VAT category code
BT-152 invoiced item VAT rate

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Origin

Rule set: EN 16931 (CEN, rule set 1.3.16)
Syntax: CII, UBL
Level: Error

Original rule text

For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is "IGIC", 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 "IGIC" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119).

Source: CEN/TC 434, EN 16931 validation rules 1.3.16, European Union Public Licence 1.2

Technical details for IT

UBL

Context: /*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
Test: not(every $rate in xs:decimal(cbc:Percent) satisfies ((exists(//cac:InvoiceLine) and ((../xs:decimal(cbc:TaxableAmount - 1) < (sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='L'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]/xs:decimal(cbc:LineExtensionAmount)) + sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='L'][cac:TaxCategory/xs:decimal(cbc:Percent) = $rate]/xs:decimal(cbc:Amount)) - sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='L'][cac:TaxCategory/xs:decimal(cbc:Percent) = $rate]/xs:decimal(cbc:Amount)))) and (../xs:decimal(cbc:TaxableAmount + 1) > (sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='L'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]/xs:decimal(cbc:LineExtensionAmount)) + sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='L'][cac:TaxCategory/xs:decimal(cbc:Percent) = $rate]/xs:decimal(cbc:Amount)) - sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='L'][cac:TaxCategory/xs:decimal(cbc:Percent) = $rate]/xs:decimal(cbc:Amount)))))) or (exists(//cac:CreditNoteLine) and ((../xs:decimal(cbc:TaxableAmount - 1) < (sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='L'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]/xs:decimal(cbc:LineExtensionAmount)) + sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='L'][cac:TaxCategory/xs:decimal(cbc:Percent) = $rate]/xs:decimal(cbc:Amount)) - sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='L'][cac:TaxCategory/xs:decimal(cbc:Percent) = $rate]/xs:decimal(cbc:Amount)))) and (../xs:decimal(cbc:TaxableAmount + 1) > (sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='L'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]/xs:decimal(cbc:LineExtensionAmount)) + sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='L'][cac:TaxCategory/xs:decimal(cbc:Percent) = $rate]/xs:decimal(cbc:Amount)) - sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='L'][cac:TaxCategory/xs:decimal(cbc:Percent) = $rate]/xs:decimal(cbc:Amount))))))))

CII

Context: //rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode = 'L'][upper-case(ram:TypeCode) = 'VAT']
Test: not(every $rate in ../ram:RateApplicablePercent/xs:decimal(.) satisfies (../ram:BasisAmount = (round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement[ram:ApplicableTradeTax/ram:CategoryCode = 'L' and ram:ApplicableTradeTax/xs:decimal(ram:RateApplicablePercent) =$rate]/ram:SpecifiedTradeSettlementLineMonetarySummation/xs:decimal(ram:LineTotalAmount)) * 10 * 10) div 100 + round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=true() and ram:CategoryTradeTax/ram:CategoryCode='L' and ram:CategoryTradeTax/xs:decimal(ram:RateApplicablePercent)=$rate]/xs:decimal(ram:ActualAmount[1])) * 10 * 10) div 100 - round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=false() and ram:CategoryTradeTax/ram:CategoryCode='L' and ram:CategoryTradeTax/xs:decimal(ram:RateApplicablePercent)=$rate]/xs:decimal(ram:ActualAmount[1])) * 10 * 10) div 100)))

Related rules

BR-AF-05For a line with "IGIC (Canary Islands)" (L) the VAT rate is wrong: it must be zero or more
BR-AF-06For an allowance with "IGIC (Canary Islands)" (L) the VAT rate is wrong: it must be zero or more
BR-AF-07For a charge with "IGIC (Canary Islands)" (L) the VAT rate is wrong: it must be zero or more
BR-AF-09The VAT amount for "IGIC (Canary Islands)" (L) (BT-117) is not taxable amount times rate
BR-AF-10With "IGIC (Canary Islands)" (L) no exemption reason may be given (BT-120, BT-121)
BR-AG-01Lines, allowances or charges use the VAT category "IPSI (Ceuta and Melilla)" (M), but the VAT breakdown …

All validation rules

Technical explanation by robin.vision, not tax or legal advice. Rules as of 31 August 2026 (KoSIT validator configuration).