Official rule text
[ALIGNED-IBRP-E-08-OM] - In a VAT breakdown (IBG-23) where the VAT category code (IBT-118) is "E" the VAT category taxable amount (IBT-116) MUST be the VAT category taxable amount (IBT-116) must equal the sum of Invoice line net amounts (IBT-131) minus the sum of Document level allowance amounts (IBT-092) plus the sum of Document level charge amounts (IBT-099) where the VAT category codes (IBT-151,IBT-95, IBT-102) is “E" unless invoice transaction type is a simplified tax invoice (01000000000000000000), where a VAT category taxable amount (IBT-116) is not required if VAT category code (IBT-118) equal to "E".
What this means
For the VAT-exempt breakdown, the taxable amount must equal the total net amount of the exempt invoice lines, minus any exempt discounts and plus any exempt charges. This amount is not required on a simplified tax invoice.
What to do
Share this rule id with whoever manages your invoicing software or IT — or ask TechMate to fix it for you (see below).
Check whether your invoice hits this rule — freeDiscounts & charges
Whether a discount or an extra charge on the invoice — at line level or document level — carries the amount, base, percentage, and reason the rules require, and that they're consistent with each other.
Other rules in this category
- ALIGNED-IBRP-057
- ALIGNED-IBRP-058
- ALIGNED-IBRP-E-01-OM
- ALIGNED-IBRP-O-01-OM
- ALIGNED-IBRP-O-08-OM
- ALIGNED-IBRP-S-01-OM
- ALIGNED-IBRP-S-08-OM
- ALIGNED-IBRP-S-09-OM
- ALIGNED-IBRP-S-09-OM-WARN
TechMate is a systems integrator, not an OTA-accredited Service Provider. We help you get ready and connect you to an accredited provider; final validation and acceptance always sit with that provider and the Tax Authority.
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