For be.ENERGISED invoicing purposes, the total price is calculated with the tax rate applied to each individual line item (line by line). The total amount for each item is then rounded up by two decimal places.
Calculation on an item-by-item basis is necessary since various tax rates may be applicable in a single invoice.
Since neither European nor national VAT legislation contains explicit rules on the method of rounding up to be applied to invoices, it is the invoice's issuer's responsibility to choose a method that complies with fiscal neutrality principles and uses fair proportions. As it is common when invoicing charging sessions to have various invoice items with different VAT rates, has-to-be gmbh opted for the calculation and rounding up of VAT amounts at the individual invoice items' level. As a result, in individual cases, there may be minor disparities in the low single-digit cent range of the VAT amount calculated in this way compared with a calculation of VAT only at the level of the total invoice amount. This is not an error but rather a mathematical consequence of the VAT amount's calculation and rounding up at the item level.
The rounded-up amounts are added up and displayed on the invoice as the total amount.
Version: 2022-08-19 06:13:05 UTC