Official rule text
[ALIGNED-IBRP-Z-08-OM] - In a VAT breakdown (IBG-23) where VAT category code (IBT-118) is "Z" the VAT category taxable amount (IBT-116) MUST equal the sum of Invoice line net amount (IBT-131) minus the sum of Document level allowance amounts (IBT-92) plus the sum of Document level charge amounts (IBT-99) where the VAT category codes (IBT-151, IBT-95, IBT-102) are "Z" 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 "Z".
What this means
For the zero-rated VAT breakdown, the taxable amount must equal the total net amount of the zero-rated invoice lines, minus any zero-rated discounts and plus any zero-rated 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-O-08-OM
- ALIGNED-IBRP-S-01-OM
- ALIGNED-IBRP-S-08-OM
- ALIGNED-IBRP-S-09-OM
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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