Counterfoil rule note
Quoted from a public specification. This page is not a validator, and it is not tax, legal, or accounting advice.
In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Exempt from VAT" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Exempt from VAT".
Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-E-08/
Peppol BIS Billing 3.0, May 2026 release, EN 16931 model bound to UBL
Severity note: fatal, from the Flag column of the Peppol BIS Billing 3.0 UBL rules index retrieved 2026-10-17.
In a VAT breakdown whose category is "Exempt from VAT", the taxable amount (BT-116) must equal the sum of invoice line net amounts (BT-131), minus document-level allowance amounts (BT-92), plus document-level charge amounts (BT-99), counting only lines, allowances, and charges in that same category. The published test compares the taxable amount to that sum where the category code is E.
Set BT-116 on the E breakdown to the E line net amounts, minus the E allowances, plus the E charges.
Illustration of the condition in the official statement. Not an example published by the source.
Fails the stated condition. E lines net to 100, there is an E allowance of 10, and the E breakdown taxable amount is 100.
Passes the stated condition. E lines net to 100, there is an E allowance of 10, and the E breakdown taxable amount is 90.
Copied from the source. Not reimplemented on this page.
/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
(exists(//cac:InvoiceLine) and (xs:decimal(../cbc:TaxableAmount) = (sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='E']/xs:decimal(cbc:LineExtensionAmount)) + sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='E']/xs:decimal(cbc:Amount)) - sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='E']/xs:decimal(cbc:Amount))))) or (exists(//cac:CreditNoteLine) and (xs:decimal(../cbc:TaxableAmount) = (sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='E']/xs:decimal(cbc:LineExtensionAmount)) + sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='E']/xs:decimal(cbc:Amount)) - sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='E']/xs:decimal(cbc:Amount)))))
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