# BR-FXEXT-S-09

Source: https://xmlvalid.com/rules/BR-FXEXT-S-09

> For each different value of VAT rate (BT-119) where the VAT category code (BT-118) is equal to “S” ("Standard rated"), Absolute Value of (VAT  category  tax  amount  (BT-117) - VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119)/100) <= 0,01 * ((Number of line net amounts (BT-131) + Number of Document level allowance amounts (BT-92) + Number of Document level allowance 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 " Standard rated " (S), and the VAT rate (BT-152, BT-96, BT-103, BT-X-274) equals the VAT category rate (BT-119), and only for lines where the "Subtype of invoice line item" (EXT-FR-FE-163 / BT-X-8) has the value "DETAIL" or is not specified or the same rule but also taking into account the exemption reasons in Text (BT-120) and Code (BT-121) in BG-23 and the exemption reasons on each line (BT-X-96 / BT-X-97), on Document level Allowances (BT-173 / BT-174) and on Document Level Charges (BT-175 / BT-176) and on Service logistic charges (BT-X-591 / BT-X-592). One of the two rules must be followed, bearing in mind that ultimately only the second one will have to be followed.

- Level: error
- Rule sets: EXTENDED-CTC-FR rules (CII) 1.4.0.04
- Context: `//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='S'][upper-case(ram:TypeCode) = 'VAT']`
- Test: `(abs($vATAmountBT117 - $calculatedBT117) le 0.01 * ($nbLineItems + $nbAllowancesOrCharges + $nblogisticCharge)) or (abs($vATAmountBT117 - $calculatedBT117) le 0.01 * ($nbLineItemsini + $nbAllowancesOrChargesini + $nblogisticChargeini))`

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