False positive of [BR-IG-08]

[Lorenzschaef]

I'm pretty sure I get a false positive of [BR-IG-08] in my documents.

I'm using https://github.com/itplr-kosit/validator, which still uses version 1.3.3. But I couldn't find anything in the changelog or any closed issue on this.

[BR-IG-08]-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).

Here is my XML. As far as I can tell there is nothing wrong with the VAT breakdown.

<?xml version="1.0" encoding="UTF-8"?>
<rsm:CrossIndustryInvoice xmlns:a="urn:un:unece:uncefact:data:standard:QualifiedDataType:100" xmlns:rsm="urn:un:unece:uncefact:data:standard:CrossIndustryInvoice:100" xmlns:qdt="urn:un:unece:uncefact:data:standard:QualifiedDataType:10" xmlns:ram="urn:un:unece:uncefact:data:standard:ReusableAggregateBusinessInformationEntity:100" xmlns:xs="http://www.w3.org/2001/XMLSchema" xmlns:udt="urn:un:unece:uncefact:data:standard:UnqualifiedDataType:100">
  <rsm:ExchangedDocumentContext>
    <ram:GuidelineSpecifiedDocumentContextParameter>
      <ram:ID>urn:cen.eu:en16931:2017</ram:ID>
    </ram:GuidelineSpecifiedDocumentContextParameter>
  </rsm:ExchangedDocumentContext>
  <rsm:ExchangedDocument>
    <ram:ID>zugferd9</ram:ID>
    <ram:TypeCode>380</ram:TypeCode>
    <ram:IssueDateTime>
      <udt:DateTimeString format="102">20100802</udt:DateTimeString>
    </ram:IssueDateTime>
    <ram:IncludedNote>
      <ram:Content>Lorenz's Pferdestall GmbH.
Schöne Strasse
2303 Zürich
Schweiz</ram:Content>
      <ram:SubjectCode>REG</ram:SubjectCode>
    </ram:IncludedNote>
  </rsm:ExchangedDocument>
  <rsm:SupplyChainTradeTransaction>
    <ram:IncludedSupplyChainTradeLineItem>
      <ram:AssociatedDocumentLineDocument>
        <ram:LineID>1</ram:LineID>
      </ram:AssociatedDocumentLineDocument>
      <ram:SpecifiedTradeProduct>
        <ram:SellerAssignedID>1</ram:SellerAssignedID>
        <ram:Name>Pferd</ram:Name>
      </ram:SpecifiedTradeProduct>
      <ram:SpecifiedLineTradeAgreement>
        <ram:GrossPriceProductTradePrice>
          <ram:ChargeAmount>100.00</ram:ChargeAmount>
        </ram:GrossPriceProductTradePrice>
        <ram:NetPriceProductTradePrice>
          <ram:ChargeAmount>100.00</ram:ChargeAmount>
        </ram:NetPriceProductTradePrice>
      </ram:SpecifiedLineTradeAgreement>
      <ram:SpecifiedLineTradeDelivery>
        <ram:BilledQuantity unitCode="H87">2</ram:BilledQuantity>
      </ram:SpecifiedLineTradeDelivery>
      <ram:SpecifiedLineTradeSettlement>
        <ram:ApplicableTradeTax>
          <ram:TypeCode>VAT</ram:TypeCode>
          <ram:CategoryCode>L</ram:CategoryCode>
          <ram:RateApplicablePercent>7.00</ram:RateApplicablePercent>
        </ram:ApplicableTradeTax>
        <ram:SpecifiedTradeSettlementLineMonetarySummation>
          <ram:LineTotalAmount>200.00</ram:LineTotalAmount>
        </ram:SpecifiedTradeSettlementLineMonetarySummation>
      </ram:SpecifiedLineTradeSettlement>
    </ram:IncludedSupplyChainTradeLineItem>
    <ram:ApplicableHeaderTradeAgreement>
      <ram:BuyerReference>BSTNR00003</ram:BuyerReference>
      <ram:SellerTradeParty>
        <ram:ID>1234</ram:ID>
        <ram:Name>Lorenz's Pferdestall GmbH.</ram:Name>
        <ram:PostalTradeAddress>
          <ram:PostcodeCode>2303</ram:PostcodeCode>
          <ram:LineOne>Schöne Strasse</ram:LineOne>
          <ram:CityName>Zürich</ram:CityName>
          <ram:CountryID>CH</ram:CountryID>
        </ram:PostalTradeAddress>
        <ram:SpecifiedTaxRegistration>
          <ram:ID schemeID="FC">0100209</ram:ID>
        </ram:SpecifiedTaxRegistration>
        <ram:SpecifiedTaxRegistration>
          <ram:ID schemeID="VA">DE9999999</ram:ID>
        </ram:SpecifiedTaxRegistration>
      </ram:SellerTradeParty>
      <ram:BuyerTradeParty>
        <ram:ID>21933</ram:ID>
        <ram:Name>NoName GmbH</ram:Name>
        <ram:PostalTradeAddress>
          <ram:PostcodeCode>08000</ram:PostcodeCode>
          <ram:LineOne>Gran Via 657</ram:LineOne>
          <ram:CityName>Barcelona</ram:CityName>
          <ram:CountryID>ES</ram:CountryID>
        </ram:PostalTradeAddress>
        <ram:SpecifiedTaxRegistration>
          <ram:ID schemeID="VA">ES5552345</ram:ID>
        </ram:SpecifiedTaxRegistration>
      </ram:BuyerTradeParty>
    </ram:ApplicableHeaderTradeAgreement>
    <ram:ApplicableHeaderTradeDelivery>
      <ram:ActualDeliverySupplyChainEvent>
        <ram:OccurrenceDateTime>
          <udt:DateTimeString format="102">20100802</udt:DateTimeString>
        </ram:OccurrenceDateTime>
      </ram:ActualDeliverySupplyChainEvent>
    </ram:ApplicableHeaderTradeDelivery>
    <ram:ApplicableHeaderTradeSettlement>
      <ram:InvoiceCurrencyCode>EUR</ram:InvoiceCurrencyCode>
      <ram:SpecifiedTradeSettlementPaymentMeans>
        <ram:TypeCode>1</ram:TypeCode>
        <ram:PayeePartyCreditorFinancialAccount>
          <ram:IBANID>DE93100000000012345678</ram:IBANID>
          <ram:AccountName>Lorenz Schäfer</ram:AccountName>
        </ram:PayeePartyCreditorFinancialAccount>
        <ram:PayeeSpecifiedCreditorFinancialInstitution>
          <ram:BICID>XXXXXXXX</ram:BICID>
        </ram:PayeeSpecifiedCreditorFinancialInstitution>
      </ram:SpecifiedTradeSettlementPaymentMeans>
      <ram:ApplicableTradeTax>
        <ram:CalculatedAmount>14.00</ram:CalculatedAmount>
        <ram:TypeCode>VAT</ram:TypeCode>
        <ram:BasisAmount>200.00</ram:BasisAmount>
        <ram:CategoryCode>L</ram:CategoryCode>
        <ram:RateApplicablePercent>7.00</ram:RateApplicablePercent>
      </ram:ApplicableTradeTax>
      <ram:SpecifiedTradePaymentTerms>
        <ram:Description>Zahlbar bis zum 10.10.2010</ram:Description>
        <ram:DueDateDateTime>
          <udt:DateTimeString format="102">20101010</udt:DateTimeString>
        </ram:DueDateDateTime>
      </ram:SpecifiedTradePaymentTerms>
      <ram:SpecifiedTradeSettlementHeaderMonetarySummation>
        <ram:LineTotalAmount>200.00</ram:LineTotalAmount>
        <ram:ChargeTotalAmount>0.00</ram:ChargeTotalAmount>
        <ram:AllowanceTotalAmount>0.00</ram:AllowanceTotalAmount>
        <ram:TaxBasisTotalAmount>200.00</ram:TaxBasisTotalAmount>
        <ram:TaxTotalAmount currencyID="EUR">14.00</ram:TaxTotalAmount>
        <ram:GrandTotalAmount>214.00</ram:GrandTotalAmount>
        <ram:TotalPrepaidAmount>0.00</ram:TotalPrepaidAmount>
        <ram:DuePayableAmount>214.00</ram:DuePayableAmount>
      </ram:SpecifiedTradeSettlementHeaderMonetarySummation>
    </ram:ApplicableHeaderTradeSettlement>
  </rsm:SupplyChainTradeTransaction>
</rsm:CrossIndustryInvoice>

I noticed that there is an identical rule [BR-S-08] for tax code 'S' but the XPath expression is different. [BR-S-08] seems to work fine.

[BR-IG-08]

<xsl:when test="ram:BasisAmount = (round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement[ram:ApplicableTradeTax/ram:CategoryCode = 'L' and ram:RateApplicablePercent=ram:ApplicableTradeTax/ram:RateApplicablePercent]/ram:SpecifiedTradeSettlementLineMonetarySummation/ram:LineTotalAmount)*10*10)div 100) + (round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=true() and ram:CategoryTradeTax/ram:CategoryCode='L' and ram:RateApplicablePercent=ram:CategoryTradeTax/ram:RateApplicablePercent]/ram:ActualAmount)*10*10) div 100) - (round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=false() and ram:CategoryTradeTax/ram:CategoryCode='L' and ram:RateApplicablePercent=ram:CategoryTradeTax/ram:RateApplicablePercent]/ram:ActualAmount)*10*10) div 100)" />

[BR-S-08]

<xsl:when test="every $rate in ../ram:RateApplicablePercent/xs:decimal(.) satisfies (../ram:BasisAmount = (round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement[ram:ApplicableTradeTax/ram:CategoryCode = 'S' and ram:ApplicableTradeTax/xs:decimal(ram:RateApplicablePercent) =$rate]/ram:SpecifiedTradeSettlementLineMonetarySummation/xs:decimal(ram:LineTotalAmount)) * 10 * 10) div 100 + round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=true() and ram:CategoryTradeTax/ram:CategoryCode='S' and ram:CategoryTradeTax/xs:decimal(ram:RateApplicablePercent)=$rate]/xs:decimal(ram:ActualAmount)) * 10 * 10) div 100 - round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=false() and ram:CategoryTradeTax/ram:CategoryCode='S' and ram:CategoryTradeTax/xs:decimal(ram:RateApplicablePercent)=$rate]/xs:decimal(ram:ActualAmount)) * 10 * 10) div 100))" />

[oriol]

Hi @Lorenzschaef, thanks for identifying the issue. Will be addressed for the next release.

Just for information, are you going to work with the Spanish Category code for the Canary Islands (IGIC)? Codes L and M for the CategoryCode are special just to be used for the Canary Islands and for Ceuta and Melilla.

[Lorenzschaef]

@oriol, thanks a lot!

Yes, we want to give our users the possibility to use these codes if they need them.