Official rule text
[ALIGNED-IBRP-O-08-OM] - In a VAT breakdown (IBG-23) where the VAT category code (IBT-118) is " O" the VAT category taxable amount (IBT-116) MUST be 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-99) where the VAT category codes (IBT-151, IBT-095, IBT-102) are “O" 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 "O".
What this means
For the out-of-scope VAT breakdown, the taxable amount must equal the total net amount of the out-of-scope invoice lines, minus any out-of-scope discounts and plus any out-of-scope 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-E-08-OM
- ALIGNED-IBRP-O-01-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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