BR-S-08 : Base imposable incohérente

Conditions sources et champs

UBL en16931 : le contexte /*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] sélectionne les nœuds contrôlés ; la condition porte sur Percent, InvoiceLine, Item, ClassifiedTaxCategory, ID, AllowanceCharge, TaxCategory, TaxableAmount, LineExtensionAmount, ChargeIndicator.

context: /*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
test: every $rate in xs:decimal(cbc:Percent) satisfies (((exists(//cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID) = 'S'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]) or exists(//cac:AllowanceCharge[cac:TaxCategory/normalize-space(cbc:ID)='S'][cac:TaxCategory/xs:decimal(cbc:Percent) = $rate])) and ((../xs:decimal(cbc:TaxableAmount - 1) < (sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='S'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]/xs:decimal(cbc:LineExtensionAmount)) + sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='S'][cac:TaxCategory/xs:decimal(cbc:Percent) = $rate]/xs:decimal(cbc:Amount)) - sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='S'][cac:TaxCategory/xs:decimal(cbc:Percent) = $rate]/xs:decimal(cbc:Amount)))) and (../xs:decimal(cbc:TaxableAmount + 1) > (sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='S'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]/xs:decimal(cbc:LineExtensionAmount)) + sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='S'][cac:TaxCategory/xs:decimal(cbc:Percent) = $rate]/xs:decimal(cbc:Amount)) - sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='S'][cac:TaxCategory/xs:decimal(cbc:Percent) = $rate]/xs:decimal(cbc:Amount)))))) or (exists(//cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID) = 'S'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]) or exists(//cac:AllowanceCharge[cac:TaxCategory/normalize-space(cbc:ID)='S'][cac:TaxCategory/xs:decimal(cbc:Percent) = $rate])) and ((../xs:decimal(cbc:TaxableAmount - 1) < (sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='S'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]/xs:decimal(cbc:LineExtensionAmount)) + sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='S'][cac:TaxCategory/xs:decimal(cbc:Percent) = $rate]/xs:decimal(cbc:Amount)) - sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='S'][cac:TaxCategory/xs:decimal(cbc:Percent) = $rate]/xs:decimal(cbc:Amount)))) and (../xs:decimal(cbc:TaxableAmount + 1) > (sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='S'][cac:Item/cac:ClassifiedTaxCategory/xs:decimal(cbc:Percent) =$rate]/xs:decimal(cbc:LineExtensionAmount)) + sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='S'][cac:TaxCategory/xs:decimal(cbc:Percent) = $rate]/xs:decimal(cbc:Amount)) - sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='S'][cac:TaxCategory/xs:decimal(cbc:Percent) = $rate]/xs:decimal(cbc:Amount))))))

CII en16931 : le contexte //ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode[.='S'] sélectionne les nœuds contrôlés ; la condition porte sur RateApplicablePercent, BasisAmount, CrossIndustryInvoice, SupplyChainTradeTransaction, IncludedSupplyChainTradeLineItem, SpecifiedLineTradeSettlement, ApplicableTradeTax, CategoryCode, SpecifiedTradeSettlementLineMonetarySummation, LineTotalAmount.

context: //ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode[.='S']
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)=$rate]/xs:decimal(ram:ActualAmount[1])) * 10 * 10) div 100 - round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=false() and ram:CategoryTradeTax/ram:CategoryCode='S' and ram:CategoryTradeTax/xs:decimal(ram:RateApplicablePercent)=$rate]/xs:decimal(ram:ActualAmount[1])) * 10 * 10) div 100))

CII facturx : le contexte //ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode[.='S'] sélectionne les nœuds contrôlés ; la condition porte sur RateApplicablePercent, BasisAmount, CrossIndustryInvoice, SupplyChainTradeTransaction, IncludedSupplyChainTradeLineItem, SpecifiedLineTradeSettlement, ApplicableTradeTax, CategoryCode, SpecifiedTradeSettlementLineMonetarySummation, LineTotalAmount.

context: //ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode[.='S']
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))

Les champs sont localisés par contexte source → sélecteur ; les alternatives et conditions de syntaxe restent explicites.

Cette condition vient des artefacts européens EN 16931 ; XRechnung ajoute des contraintes nationales et Factur-X dispose de ses propres règles CII par profil.

Exemple contrôlé

La modification value porte directement sur /*/cac:TaxTotal/cac:TaxSubtotal[1]/cbc:TaxableAmount : valeur erronée '102.00', valeur restaurée '100.00'. Le document UBL erroné passe XSD et produit BR-S-08 ; sa correction passe EN 16931 rules 1.3.16. Autres codes déclenchés : 0.

Taxable base shown: 102.00 EUR. Expected: line net 100.00 + document charges 0.00 − document allowances 0.00 = 100.00 EUR for category S at 21%. Difference: 2.00 EUR. Amounts are shown to two decimal places; this example exceeds the pinned rule’s tolerance.

Fragment erroné

<cac:TaxSubtotal xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2" xmlns:ubl="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2" xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
            <cbc:TaxableAmount currencyID="EUR">102.00</cbc:TaxableAmount>
            <cbc:TaxAmount currencyID="EUR">21.00</cbc:TaxAmount>
            <cac:TaxCategory>
                <cbc:ID>S</cbc:ID>
                <cbc:Percent>21</cbc:Percent>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:TaxCategory>
        </cac:TaxSubtotal>
    

Fragment corrigé

<cac:TaxSubtotal xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2" xmlns:ubl="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2" xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
            <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
            <cbc:TaxAmount currencyID="EUR">21.00</cbc:TaxAmount>
            <cac:TaxCategory>
                <cbc:ID>S</cbc:ID>
                <cbc:Percent>21</cbc:Percent>
                <cac:TaxScheme>
                    <cbc:ID>VAT</cbc:ID>
                </cac:TaxScheme>
            </cac:TaxCategory>
        </cac:TaxSubtotal>
    

XML erroné complet · XML corrigé complet

Messages communs dans nos mutations

Dans les 1 338 mutations synthétiques enregistrées, BR-S-08 apparaît dans 281 essais (ubl/en16931 203, ubl/xrechnung 17, cii/en16931 43, cii/xrechnung 18). Les mêmes essais produisent aussi : BR-CO-10: 80; BR-CO-04: 39; BR-S-05: 39; BR-CL-18: 21; UBL-SR-48: 18; BR-AE-01: 17; BR-AE-02: 17; BR-AE-05: 17; BR-E-01: 17; BR-E-05: 17; BR-O-01: 17; BR-O-02: 17.

Protocole synthétique, groupes et comptage

Champs et règles associés

• BR-24 — BT-131
• BR-47 — BG-23, BT-118
• BR-48 — BG-23, BT-119
• BR-AE-01 — BG-23, BT-102, BT-118, BT-151, BT-95
• BR-AE-02 — BT-151
• BR-AE-05 — BT-151, BT-152
• BR-CO-04 — BT-151
• BR-CO-10 — BT-131
• BR-CO-13 — BT-131
• BR-CO-17 — BT-116, BT-119
• BR-E-01 — BG-23, BT-102, BT-118, BT-151, BT-95
• BR-E-05 — BT-151, BT-152

Diagnostic et emplacement dans le rapport

[BR-S-08]-For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is "Standard rated", 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 "Standard rated" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119).

/*:Invoice[namespace-uri()='urn:oasis:names:specification:ubl:schema:xsd:Invoice-2'][1]/*:TaxTotal[namespace-uri()='urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2'][1]/*:TaxSubtotal[namespace-uri()='urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2'][1]/*:TaxCategory[namespace-uri()='urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2'][1]

Le rapport JSON expose ce message dans errors[] ou warnings[] avec ce code et ce chemin ; l’interface l’affiche dans le rapport des règles métier.