Peppol BIS Billing 3.0 · rule
BR-AF-08
What does BR-AF-08 mean? For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is "IGIC", the VAT category taxable amount (BT-116) in a VAT breakdown (BG-23) shall equal the sum of Invoice line net amounts (BT-131) plus the sum of document level charge amounts (BT-99) minus the sum of document level allowance amounts (BT-92) where the VAT category code (BT-151, BT-102, BT-95) is "IGIC" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119).
Why did my invoice fail BR-AF-08?
For each distinct IGIC rate used on the invoice, the taxable amount (BT-116) in the corresponding VAT breakdown (BG-23) entry must equal the sum of the line net amounts (BT-131) plus document level charges (BT-99) minus document level allowances (BT-92) that carry category "IGIC" at that same rate. In other words, the IGIC breakdown must be computed per rate from exactly the items taxed at that rate. This guarantees that the document-level VAT summary reconciles with the lines, charges and allowances.
Official rule text
For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is "IGIC", the VAT category taxable amount (BT-116) in a VAT breakdown (BG-23) shall equal the sum of Invoice line net amounts (BT-131) plus the sum of document level charge amounts (BT-99) minus the sum of document level allowance amounts (BT-92) where the VAT category code (BT-151, BT-102, BT-95) is "IGIC" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119).
Common causes
- Document level allowances or charges with category L not included in the breakdown's taxable amount
- Lines with different IGIC rates aggregated into a single breakdown entry
- Rounding line net amounts before summing, so the total drifts by a cent
- A line's rate changed without regenerating the VAT breakdown
Related rules
BR-AF-01 · BR-AF-02 · BR-AF-03 · BR-AF-04 · BR-AF-05 · BR-AF-06 · BR-AF-07 · BR-AF-09
Paste it into the live demo, or call POST /v1/validate. See the quickstart.