Rules / IBR-102-AE
IBR-102-AE error
In a VAT Breakdown is 'Standard rate additional VAT', for each different value of VAT…
In a VAT Breakdown (IBG-23) where the VAT category code (IBT-118) is 'Standard rate additional VAT', for each different value of VAT category rate (IBT-119) the VAT category taxable amount (IBT-116) shall equal the sum of Invoice line net amounts (IBT-131) where the VAT category code (IBT-151) is 'Standard rate additional VAT' and the VAT rate (IBT-152) equals the VAT category rate (IBT-119).
Fails
<cac:TaxCategory>
<!-- stated total doesn't match the sum of its parts -->
</cac:TaxCategory>Fix
Recalculate the total from the parts it's built from, rounding each part to 2 decimals first. Fix the total, not the parts.
Schematron
- Context
/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'N'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']- Test
(cbc:Percent castable as xs:decimal) and (every $rate in xs:decimal(cbc:Percent) satisfies ((exists(//cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID) = "N"][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]) and (u:slack(../xs:decimal(cbc:TaxableAmount), sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)="N"][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]/xs:decimal(cbc:LineExtensionAmount)),0.02))) or (exists(//cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID) = "N"][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]) and (u:slack(../xs:decimal(cbc:TaxableAmount), sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)="N"][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]/xs:decimal(cbc:LineExtensionAmount)) ,0.02)))))
Official text: In a VAT Breakdown (IBG-23) where the VAT category code (IBT-118) is 'Standard rate additional VAT', for each different value of VAT category rate (IBT-119) the VAT category taxable amount (IBT-116) shall equal the sum of Invoice line net amounts (IBT-131) where the VAT category code (IBT-151) is 'Standard rate additional VAT' and the VAT rate (IBT-152) equals the VAT category rate (IBT-119).