BR-FXEXT-E-08rev
This id stands for 2 different rules, one per rule set below: Factur-X numbers its rules in each profile separately.
What the rule checks
As the rule set's publisher wrote it. The rule runs on every element the context matches, and fails where the test is false; the validator reports the line of that element.
warning - Code : … , rate : … , ExemptText : … , Exemptcode : … , basisAmount : … , SumBT131 : … , NBlines : … , sumAllowBT-92 : … , sumChargesBT-99 : … , NBAllowCharges : … , [BR-FXEXT-E-08rev] - With Exemption reason EN16931_2026 - In a VAT breakdown (BG-23) where VAT category code (BT-118) is equal to “E” ("Exempt from VAT"), Absolute Value of (VAT category taxable amount (BT-116) - ∑ Invoice line net amounts (BT-131) + Σ Document level allowance amounts (BT-92) - Σ Document level charge amounts (BT-99) - Σ Logistics Service fee amounts (BT-x-272)) <= 0,01 * ((Number of line net amounts (BT-131) + Number of Document level allowance amounts (BT-92) + Number of Document level charge amounts (BT-99) + Number of Logistics Service fee amounts (BT-X-272)), where the VAT category code (BT-151, BT-95, BT-102, BT-X-273) is "Exempt from VAT" (E), and where applicable the VAT exemption reason and specification code (BT-195, BT-174 and BT-176 and BT-X-592) and the Exemption reason text (BT-194, BT-173 and BT-175 and BT-X-591) are identical with the VAT category VAT exemption reason and specification code (BT-121) and VAT exemption reason text (BT-120), but only for lines where the "Subtype of invoice item" (BT-X-8) has the value "DETAIL" or is not specified.
//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='E'][upper-case(ram:TypeCode) = 'VAT'](abs($basisAmount - $calculatedAmountBT131 + $allowancesAmountBT92 - $chargesAmountBT99 - $logisticChargeAmount) le 0.01 * ($nbLineItems + $nbAllowancesOrCharges + $nblogisticCharge))Checked with France EXTENDED-CTC-FR (CII)
In a VAT breakdown (BG-23) where VAT category code (BT-118) is equal to “E” ("Exempt from VAT"), Absolute Value of (VAT category taxable amount (BT-116) - ∑ Invoice line net amounts (BT-131) + Σ Document level allowance amounts (BT-92) - Σ Document level charge amounts (BT-99) - Σ Logistics Service fee amounts (BT-X-272)) <= 0,01 * ((Number of line net amounts (BT-131) + Number of Document level allowance amounts (BT-92) + Number of Document level charge amounts (BT-99) + Number of Logistics Service fee amounts (BT-X-272)), where the VAT category code (BT-151, BT-95, BT-102, BT-X-273) is "Exempt from VAT" (E), and where applicable the VAT exemption reason and specification code (BT-195, BT-174 and BT-176 and BT-X-592) and the Exemption reason text (BT-194, BT-173 and BT-175 and BT-X-591) are identical with the VAT category VAT exemption reason and specification code (BT-121) and VAT exemption reason text (BT-120), but only for lines where the "Subtype of invoice item" (BT-X-8) has the value "DETAIL" or is not specified
//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='E'][upper-case(ram:TypeCode) = 'VAT'](for $rate in xs:decimal(ram:RateApplicablePercent), $exempReasonText in normalize-space(ram:ExemptionReason), $exempReasonCode in normalize-space(ram:ExemptionReasonCode), $basisAmount in xs:decimal(ram:BasisAmount), $calculatedAmountBT131 in xs:decimal(round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem[not(ram:AssociatedDocumentLineDocument/ram:LineStatusReasonCode) or ram:AssociatedDocumentLineDocument/ram:LineStatusReasonCode = 'DETAIL']/ram:SpecifiedLineTradeSettlement[ram:ApplicableTradeTax/ram:CategoryCode = 'E' and ram:ApplicableTradeTax/xs:decimal(ram:RateApplicablePercent) =$rate and normalize-space(ram:ApplicableTradeTax/ram:ExemptionReasonCode) = $exempReasonCode and normalize-space(ram:ApplicableTradeTax/ram:ExemptionReason) = $exempReasonText]/ram:SpecifiedTradeSettlementLineMonetarySummation/xs:decimal(ram:LineTotalAmount)) * 100) div 100), $allowancesAmountBT92 in xs:decimal(round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=false() and ram:CategoryTradeTax/ram:CategoryCode='E' and ram:CategoryTradeTax/xs:decimal(ram:RateApplicablePercent)=$rate and normalize-space(ram:CategoryTradeTax/ram:ExemptionReasonCode) = $exempReasonCode and normalize-space(ram:CategoryTradeTax/ram:ExemptionReason) = $exempReasonText]/xs:decimal(ram:ActualAmount)) * 100) div 100), $chargesAmountBT99 in xs:decimal(round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=true() and ram:CategoryTradeTax/ram:CategoryCode='E' and ram:CategoryTradeTax/xs:decimal(ram:RateApplicablePercent)=$rate and normalize-space(ram:CategoryTradeTax/ram:ExemptionReasonCode) = $exempReasonCode and normalize-space(ram:CategoryTradeTax/ram:ExemptionReason) = $exempReasonText]/xs:decimal(ram:ActualAmount)) * 100) div 100), $nbLineItems in xs:decimal(count(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem[(not(ram:AssociatedDocumentLineDocument/ram:LineStatusReasonCode) or ram:AssociatedDocumentLineDocument/ram:LineStatusReasonCode = 'DETAIL') and ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode = 'E' and ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/xs:decimal(ram:RateApplicablePercent) =$rate and normalize-space(ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:ExemptionReasonCode) = $exempReasonCode and normalize-space(ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:ExemptionReason) = $exempReasonText])), $nbAllowancesOrCharges in xs:decimal(count(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge[ram:CategoryTradeTax/ram:CategoryCode='E' and ram:CategoryTradeTax/xs:decimal(ram:RateApplicablePercent)=$rate and normalize-space(ram:CategoryTradeTax/ram:ExemptionReasonCode) = $exempReasonCode and normalize-space(ram:CategoryTradeTax/ram:ExemptionReason) = $exempReasonText])), $logisticChargeAmount in xs:decimal(round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedLogisticsServiceCharge[ram:AppliedTradeTax/ram:CategoryCode='E' and ram:AppliedTradeTax/xs:decimal(ram:RateApplicablePercent)=$rate and normalize-space(ram:AppliedTradeTax/ram:ExemptionReasonCode) = $exempReasonCode and normalize-space(ram:AppliedTradeTax/ram:ExemptionReason) = $exempReasonText]/xs:decimal(ram:AppliedAmount)) * 100) div 100), $nblogisticCharge in xs:decimal(count(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedLogisticsServiceCharge[ram:AppliedTradeTax/ram:CategoryCode='E' and ram:AppliedTradeTax/xs:decimal(ram:RateApplicablePercent)=$rate and normalize-space(ram:AppliedTradeTax/ram:ExemptionReasonCode) = $exempReasonCode and normalize-space(ram:AppliedTradeTax/ram:ExemptionReason) = $exempReasonText])) return abs($basisAmount - $calculatedAmountBT131 + $allowancesAmountBT92 - $chargesAmountBT99 - $logisticChargeAmount) le 0.01 * ($nbLineItems + $nbAllowancesOrCharges + $nblogisticCharge))Checked with France Factur-X EXTENDED, Factur-X / ZUGFeRD EXTENDED