On be.ENERGISED invoices, the total price is calculated item by item (line by line) with the applied tax rate. That is, for each item the taxes are calculated separately. If you look at an invoice, it means that for example for the initial setup costs XX% and for the monthly fees XX% in taxes are calculated, the result is rounded to 2 decimal places. In the case of charging processes, on the other hand, the different components such as kWh and time are already assessed in terms of tax and rounded to two decimal places and then added up.
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, ChargePoint 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: 2023-06-23 10:58:17 UTC