xmlvalid
Sign in Open validator

FX-SCH-A-000394

In a VAT breakdown (BG-23) where VAT category code (BT-118) is equal to “O” ("Not subject to 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 "Not subject to VAT" (O), but only for lines where the "Subtype of invoice item" (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 MINIMUM rules 1.09
Message

[BR-FXEXT-O-08b] In a VAT breakdown (BG-23) where VAT category code (BT-118) is equal to “O” ("Not subject to 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 "Not subject to VAT" (O), but only for lines where the "Subtype of invoice item" (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.

Context
//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='O'][upper-case(ram:TypeCode) = 'VAT']
Test
(for $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/ram:SpecifiedLineTradeSettlement[ram:ApplicableTradeTax/ram:CategoryCode = 'O' 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), $calculatedAmountBT131ini in xs:decimal(round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement[ram:ApplicableTradeTax/ram:CategoryCode = 'O']/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='O' and normalize-space(ram:CategoryTradeTax/ram:ExemptionReasonCode) = $exempReasonCode and normalize-space(ram:CategoryTradeTax/ram:ExemptionReason) = $exempReasonText]/xs:decimal(ram:ActualAmount)) * 100) div 100), $allowancesAmountBT92ini in xs:decimal(round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=false() and ram:CategoryTradeTax/ram:CategoryCode='O']/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='O' and normalize-space(ram:CategoryTradeTax/ram:ExemptionReasonCode) = $exempReasonCode and normalize-space(ram:CategoryTradeTax/ram:ExemptionReason) = $exempReasonText]/xs:decimal(ram:ActualAmount)) * 100) div 100), $chargesAmountBT99ini in xs:decimal(round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=true() and ram:CategoryTradeTax/ram:CategoryCode='O']/xs:decimal(ram:ActualAmount)) * 100) div 100), $nbLineItems in xs:decimal(count(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem[ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode = 'O' 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[ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode = 'O'])), $nbAllowancesOrCharges in xs:decimal(count(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge[ram:CategoryTradeTax/ram:CategoryCode='O' 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='O'])), $logisticChargeAmount in xs:decimal(round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedLogisticsServiceCharge[ram:AppliedTradeTax/ram:CategoryCode='O' and normalize-space(ram:AppliedTradeTax/ram:ExemptionReasonCode) = $exempReasonCode and normalize-space(ram:AppliedTradeTax/ram:ExemptionReason) = $exempReasonText]/xs:decimal(ram:AppliedAmount)) * 100) div 100), $logisticChargeAmountini in xs:decimal(round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedLogisticsServiceCharge[ram:AppliedTradeTax/ram:CategoryCode='O']/xs:decimal(ram:AppliedAmount)) * 100) div 100), $nblogisticCharge in xs:decimal(count(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedLogisticsServiceCharge[ram:AppliedTradeTax/ram:CategoryCode='O' and normalize-space(ram:AppliedTradeTax/ram:ExemptionReasonCode) = $exempReasonCode and normalize-space(ram:AppliedTradeTax/ram:ExemptionReason) = $exempReasonText])), $nblogisticChargeini in xs:decimal(count(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedLogisticsServiceCharge[ram:AppliedTradeTax/ram:CategoryCode='O'])) return (abs($basisAmount - $calculatedAmountBT131 + $allowancesAmountBT92 - $chargesAmountBT99 - $logisticChargeAmount) le 0.01 * ($nbLineItems + $nbAllowancesOrCharges + $nblogisticCharge)) or (abs($basisAmount - $calculatedAmountBT131ini + $allowancesAmountBT92ini - $chargesAmountBT99ini - $logisticChargeAmountini) le 0.01 * ($nbLineItemsini + $nbAllowancesOrChargesini + $nblogisticChargeini)))

Checked with Factur-X / ZUGFeRD MINIMUM