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BR-FXEXT-S-09b

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.

error: the document is invalid

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.

Factur-X EXTENDED rules 1.09.2
Context
//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='S']
Test
(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), $nbLineItems in xs:decimal(count(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem[(not(ram:AssociatedDocumentLineDocument/ram:LineStatusReasonCode) or ram:AssociatedDocumentLineDocument/ram:LineStatusReasonCode = 'DETAIL') and ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode = 'S' and ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/xs:decimal(ram:RateApplicablePercent) =$rate and normalize-space(ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:ExemptionReasonCode) = $exempReasonCode and normalize-space(ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:ExemptionReason) = $exempReasonText])), $nbLineItemsini in xs:decimal(count(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem[(not(ram:AssociatedDocumentLineDocument/ram:LineStatusReasonCode) or ram:AssociatedDocumentLineDocument/ram:LineStatusReasonCode = 'DETAIL') and ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode = 'S' and ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/xs:decimal(ram:RateApplicablePercent) =$rate])), $nbAllowancesOrCharges in xs:decimal(count(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge[ram:CategoryTradeTax/ram:CategoryCode='S' and ram:CategoryTradeTax/xs:decimal(ram:RateApplicablePercent)=$rate and normalize-space(ram:CategoryTradeTax/ram:ExemptionReasonCode) = $exempReasonCode and normalize-space(ram:CategoryTradeTax/ram:ExemptionReason) = $exempReasonText])), $nbAllowancesOrChargesini in xs:decimal(count(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge[ram:CategoryTradeTax/ram:CategoryCode='S' and ram:CategoryTradeTax/xs:decimal(ram:RateApplicablePercent)=$rate])), $nblogisticCharge in xs:decimal(count(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedLogisticsServiceCharge[ram:AppliedTradeTax/ram:CategoryCode='S' and ram:AppliedTradeTax/xs:decimal(ram:RateApplicablePercent)=$rate and normalize-space(ram:AppliedTradeTax/ram:ExemptionReasonCode) = $exempReasonCode and normalize-space(ram:AppliedTradeTax/ram:ExemptionReason) = $exempReasonText])), $nblogisticChargeini in xs:decimal(count(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedLogisticsServiceCharge[ram:AppliedTradeTax/ram:CategoryCode='S' and ram:AppliedTradeTax/xs:decimal(ram:RateApplicablePercent)=$rate])), $vATAmountBT117 in xs:decimal(ram:CalculatedAmount), $calculatedBT117 in xs:decimal(round($basisAmount * $rate div 100 * 100) div 100) return (abs($vATAmountBT117 - $calculatedBT117) le 0.01 * ($nbLineItems + $nbAllowancesOrCharges + $nblogisticCharge)) or (abs($vATAmountBT117 - $calculatedBT117) le 0.01 * ($nbLineItemsini + $nbAllowancesOrChargesini + $nblogisticChargeini)))

Checked with France Factur-X EXTENDED, Factur-X / ZUGFeRD EXTENDED