@fin.cx/einvoice 8.2.1 → 8.2.3

package/ts/einvoice.ts

@@ -46,6 +46,7 @@ import {
 // Import enhanced validators
 import { EN16931Validator } from './formats/validation/en16931.validator.js';
 import { EN16931BusinessRulesValidator } from './formats/validation/en16931.business-rules.validator.js';
+import { computeDocumentTotals } from './formats/utils/document.totals.js';
 import { CodeListValidator } from './formats/validation/codelist.validator.js';
 import type { ValidationOptions } from './formats/validation/validation.types.js';
 
@@ -211,7 +212,7 @@ export class EInvoice implements TAccountingDocEnvelope<TAccountingDocType, {}>
   }
   
   public get totalGross(): number {
-    return this.totalNet + this.totalVat;
+    return computeDocumentTotals(this).grandTotal.toNumber();
   }
   
   public get taxBreakdown(): Array<{ taxPercent: number; netAmount: number; taxAmount: number }> {
@@ -795,42 +796,27 @@ export class EInvoice implements TAccountingDocEnvelope<TAccountingDocType, {}>
    * Calculates the total net amount
    */
   private calculateTotalNet(): number {
-    return this.items.reduce((sum, item) => {
-      return sum + (item.unitQuantity * item.unitNetPrice);
-    }, 0);
+    // the sum of line net amounts (BT-106) the encoders write
+    return computeDocumentTotals(this).lineTotal.toNumber();
   }
 
   /**
    * Calculates the total VAT amount
    */
   private calculateTotalVat(): number {
-    return this.items.reduce((sum, item) => {
-      const net = item.unitQuantity * item.unitNetPrice;
-      return sum + (net * item.vatPercentage / 100);
-    }, 0);
+    // the total VAT (BT-110) the encoders write
+    return computeDocumentTotals(this).taxTotal.toNumber();
   }
 
   /**
    * Calculates tax breakdown by rate
    */
   private calculateTaxBreakdown(): Array<{ taxPercent: number; netAmount: number; taxAmount: number }> {
-    const breakdown = new Map<number, { net: number; tax: number }>();
-    
-    this.items.forEach(item => {
-      const net = item.unitQuantity * item.unitNetPrice;
-      const tax = net * item.vatPercentage / 100;
-      
-      const current = breakdown.get(item.vatPercentage) || { net: 0, tax: 0 };
-      breakdown.set(item.vatPercentage, {
-        net: current.net + net,
-        tax: current.tax + tax
-      });
-    });
-    
-    return Array.from(breakdown.entries()).map(([rate, amounts]) => ({
-      taxPercent: rate,
-      netAmount: amounts.net,
-      taxAmount: amounts.tax
+    // the VAT breakdown (BG-23) the encoders write
+    return computeDocumentTotals(this).vatGroups.map((group) => ({
+      taxPercent: group.rate,
+      netAmount: group.taxableAmount.toNumber(),
+      taxAmount: group.taxAmount.toNumber(),
     }));
   }
 

package/ts/formats/cii/cii.decoder.ts

@@ -158,6 +158,20 @@ export abstract class CIIBaseDecoder extends BaseDecoder {
     return dueDate === undefined ? absentDueInDays : Math.round((dueDate - issueDate) / (1000 * 60 * 60 * 24));
   }
 
+  /**
+   * Whether every line of the document has the VAT category reverse charge (AE, BT-151); the
+   * envelope states it for the whole document, so a document mixing AE lines with others
+   * cannot say it
+   */
+  protected isReverseChargeDocument(): boolean {
+    const categories = this.select(
+      '/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode',
+      this.doc,
+    );
+    const codes = (Array.isArray(categories) ? categories : []).map((node) => ((node as Node).textContent ?? '').trim());
+    return codes.length > 0 && codes.every((code) => code === 'AE');
+  }
+
   /**
    * Reads the actual delivery date (BT-72) of the header delivery; undefined
    * when the document does not state one.

package/ts/formats/cii/cii.encoder.ts

@@ -3,6 +3,7 @@ import type { TAccountingDoc, TCreditNote, TInvoiceDocument } from '../../interf
 import { EInvoiceFormatError } from '../../errors.js';
 import { getPrecedingInvoiceReferences } from '../utils/preceding.invoice.js';
 import { getWritableDate } from '../utils/date.value.js';
+import { assertVatCategoryWritable } from '../utils/vat.category.js';
 import { CII_NAMESPACES, CIIProfile } from './cii.types.js';
 
 /**
@@ -25,6 +26,8 @@ export abstract class CIIBaseEncoder extends BaseEncoder {
    * @returns CII XML string
    */
   public async encode(invoice: TAccountingDoc): Promise<string> {
+    // a reverse charge document that lacks what EN 16931 requires of one is refused (BR-AE-02, BR-AE-05)
+    assertVatCategoryWritable(invoice, 'cii');
     // MINIMUM has no preceding invoice reference (BG-3): a reference the document states cannot be written there
     if (this.profile === CIIProfile.MINIMUM && getPrecedingInvoiceReferences(invoice).length > 0) {
       throw new EInvoiceFormatError(

package/ts/formats/cii/facturx/facturx.decoder.ts

@@ -94,8 +94,8 @@ export class FacturXDecoder extends CIIBaseDecoder {
     // Extract the actual delivery date, if stated
     const deliveryDate = this.extractDeliveryDate();
 
-    // Check for reverse charge
-    const reverseCharge = this.exists('//ram:SpecifiedTradeAllowanceCharge/ram:ReasonCode[text()="62"]');
+    // Reverse charge: every line has the VAT category AE
+    const reverseCharge = this.isReverseChargeDocument();
 
     // Create the common invoice data
     const invoiceData = {
@@ -158,7 +158,12 @@ export class FacturXDecoder extends CIIBaseDecoder {
     const vatId = this.getText(`${partyXPath}/ram:SpecifiedTaxRegistration/ram:ID[@schemeID="VA"]`) || '';
 
     // Extract registration ID
-    const registrationId = this.getText(`${partyXPath}/ram:SpecifiedTaxRegistration/ram:ID[@schemeID="FC"]`) || '';
+    // the legal registration identifier (BT-30, BT-47); a document that states only a tax
+    // number (scheme FC, BT-32) keeps it here as before, the envelope has no field of its own for it
+    const registrationId =
+      this.getText(`${partyXPath}/ram:SpecifiedLegalOrganization/ram:ID`) ||
+      this.getText(`${partyXPath}/ram:SpecifiedTaxRegistration/ram:ID[@schemeID="FC"]`) ||
+      '';
 
     // Create contact object
     return {

package/ts/formats/cii/facturx/facturx.encoder.ts

@@ -2,10 +2,8 @@ import { CIIBaseEncoder } from '../cii.encoder.js';
 import type { TAccountingDoc, TCreditNote, TInvoiceDocument } from '../../../interfaces/common.js';
 import { FACTURX_PROFILE_IDS } from './facturx.types.js';
 import { DOMParser, XMLSerializer } from '../../../plugins.js';
-import { Decimal } from '../../utils/decimal.js';
-import { DecimalCurrencyCalculator } from '../../utils/currency.calculator.decimal.js';
-import { getCurrencyMinorUnits } from '../../utils/currency.utils.js';
 import { getDocumentTypeCode } from '../../utils/document.typecode.js';
+import { computeDocumentTotals } from '../../utils/document.totals.js';
 import { getWritableDate, getWritableDueDate } from '../../utils/date.value.js';
 
 /**
@@ -225,6 +223,17 @@ export class FacturXEncoder extends CIIBaseEncoder {
     nameElement.textContent = party.name;
     partyElement.appendChild(nameElement);
 
+    // Legal registration identifier (BT-30 seller, BT-47 buyer), e.g. the commercial register
+    // number; in the schema order it follows the name. It is no tax registration: the scheme
+    // FC of ram:SpecifiedTaxRegistration is the seller's tax number (BT-32)
+    if (party.registrationDetails && party.registrationDetails.registrationId) {
+      const legalOrganizationElement = doc.createElement('ram:SpecifiedLegalOrganization');
+      const legalIdElement = doc.createElement('ram:ID');
+      legalIdElement.textContent = party.registrationDetails.registrationId;
+      legalOrganizationElement.appendChild(legalIdElement);
+      partyElement.appendChild(legalOrganizationElement);
+    }
+
     // Add postal address
     const addressElement = doc.createElement('ram:PostalTradeAddress');
 
@@ -265,15 +274,6 @@ export class FacturXEncoder extends CIIBaseEncoder {
       partyElement.appendChild(taxRegistrationElement);
     }
 
-    // Add registration ID if available
-    if (party.registrationDetails && party.registrationDetails.registrationId) {
-      const regRegistrationElement = doc.createElement('ram:SpecifiedTaxRegistration');
-      const regIdElement = doc.createElement('ram:ID');
-      regIdElement.setAttribute('schemeID', 'FC');
-      regIdElement.textContent = party.registrationDetails.registrationId;
-      regRegistrationElement.appendChild(regIdElement);
-      partyElement.appendChild(regRegistrationElement);
-    }
   }
 
   /**
@@ -316,6 +316,32 @@ export class FacturXEncoder extends CIIBaseEncoder {
     currencyElement.textContent = invoice.currency;
     settlementElement.appendChild(currencyElement);
 
+    // the EN 16931 totals in decimal arithmetic, rounded as the business rules check them
+    const totals = computeDocumentTotals(invoice);
+
+    // VAT breakdown (BG-23), one per VAT category and rate, before the payment terms as the CII
+    // schema orders them
+    for (const { category, rate, taxableAmount, taxAmount, exemption } of totals.vatGroups) {
+      const taxElement = doc.createElement('ram:ApplicableTradeTax');
+      const appendText = (name: string, text: string) => {
+        const element = doc.createElement(name);
+        element.textContent = text;
+        taxElement.appendChild(element);
+      };
+      appendText('ram:CalculatedAmount', taxAmount.toFixed(totals.minorUnits)); // BT-117
+      appendText('ram:TypeCode', 'VAT');
+      if (exemption) {
+        appendText('ram:ExemptionReason', exemption.reason); // BT-120 (BR-AE-10)
+      }
+      appendText('ram:BasisAmount', taxableAmount.toFixed(totals.minorUnits)); // BT-116
+      appendText('ram:CategoryCode', category); // BT-118
+      if (exemption) {
+        appendText('ram:ExemptionReasonCode', exemption.code); // BT-121
+      }
+      appendText('ram:RateApplicablePercent', rate.toString()); // BT-119
+      settlementElement.appendChild(taxElement);
+    }
+
     // Add payment terms
     const paymentTermsElement = doc.createElement('ram:SpecifiedTradePaymentTerms');
 
@@ -333,50 +359,21 @@ export class FacturXEncoder extends CIIBaseEncoder {
 
     settlementElement.appendChild(paymentTermsElement);
 
-    // Add totals
+    // Add totals, in the order of the CII schema
     const monetarySummationElement = doc.createElement('ram:SpecifiedTradeSettlementHeaderMonetarySummation');
-
-    // Calculate totals with decimal arithmetic to avoid floating point drift.
-    const calculator = new DecimalCurrencyCalculator(invoice.currency);
-    const minorUnits = getCurrencyMinorUnits(invoice.currency);
-    let totalNetAmount = Decimal.ZERO;
-    let totalTaxAmount = Decimal.ZERO;
-
-    // Calculate from items
-    if (invoice.items) {
-      for (const item of invoice.items) {
-        const itemNetAmount = calculator.calculateLineNet(item.unitQuantity, item.unitNetPrice);
-        const itemTaxAmount = calculator.calculateVAT(itemNetAmount, item.vatPercentage);
-
-        totalNetAmount = totalNetAmount.add(itemNetAmount);
-        totalTaxAmount = totalTaxAmount.add(itemTaxAmount);
+    const appendAmount = (name: string, value: { toFixed(decimalPlaces: number): string }, withCurrency = false) => {
+      const element = doc.createElement(name);
+      element.textContent = value.toFixed(totals.minorUnits);
+      if (withCurrency) {
+        element.setAttribute('currencyID', invoice.currency);
       }
-    }
-
-    totalNetAmount = calculator.round(totalNetAmount);
-    totalTaxAmount = calculator.round(totalTaxAmount);
-    const totalGrossAmount = calculator.calculateGrossAmount(totalNetAmount, totalTaxAmount);
-
-    // Add line total amount
-    const lineTotalElement = doc.createElement('ram:LineTotalAmount');
-    lineTotalElement.textContent = totalNetAmount.toFixed(minorUnits);
-    monetarySummationElement.appendChild(lineTotalElement);
-
-    // Add tax total amount
-    const taxTotalElement = doc.createElement('ram:TaxTotalAmount');
-    taxTotalElement.textContent = totalTaxAmount.toFixed(minorUnits);
-    taxTotalElement.setAttribute('currencyID', invoice.currency);
-    monetarySummationElement.appendChild(taxTotalElement);
-
-    // Add grand total amount
-    const grandTotalElement = doc.createElement('ram:GrandTotalAmount');
-    grandTotalElement.textContent = totalGrossAmount.toFixed(minorUnits);
-    monetarySummationElement.appendChild(grandTotalElement);
-
-    // Add due payable amount
-    const duePayableElement = doc.createElement('ram:DuePayableAmount');
-    duePayableElement.textContent = totalGrossAmount.toFixed(minorUnits);
-    monetarySummationElement.appendChild(duePayableElement);
+      monetarySummationElement.appendChild(element);
+    };
+    appendAmount('ram:LineTotalAmount', totals.lineTotal); // BT-106
+    appendAmount('ram:TaxBasisTotalAmount', totals.taxBasisTotal); // BT-109
+    appendAmount('ram:TaxTotalAmount', totals.taxTotal, true); // BT-110
+    appendAmount('ram:GrandTotalAmount', totals.grandTotal); // BT-112
+    appendAmount('ram:DuePayableAmount', totals.duePayable); // BT-115
 
     settlementElement.appendChild(monetarySummationElement);
   }
@@ -388,12 +385,12 @@ export class FacturXEncoder extends CIIBaseEncoder {
    * @param invoice Invoice data
    */
   private addLineItems(doc: Document, transactionElement: Element, invoice: TAccountingDoc): void {
-    const calculator = new DecimalCurrencyCalculator(invoice.currency);
-    const minorUnits = getCurrencyMinorUnits(invoice.currency);
+    // the line net amounts of the one EN 16931 totals computation
+    const totals = computeDocumentTotals(invoice);
 
     // Add each line item
     if (invoice.items) {
-      for (const item of invoice.items) {
+      for (const [index, item] of invoice.items.entries()) {
         // Create line item element
         const lineItemElement = doc.createElement('ram:IncludedSupplyChainTradeLineItem');
 
@@ -454,7 +451,7 @@ export class FacturXEncoder extends CIIBaseEncoder {
 
         // Add tax category code
         const taxCategoryCodeElement = doc.createElement('ram:CategoryCode');
-        taxCategoryCodeElement.textContent = 'S';
+        taxCategoryCodeElement.textContent = totals.lineVatCategories[index]; // BT-151
         taxElement.appendChild(taxCategoryCodeElement);
 
         // Add tax rate
@@ -464,15 +461,12 @@ export class FacturXEncoder extends CIIBaseEncoder {
 
         settlementElement.appendChild(taxElement);
 
-        // Add monetary summation
-        const monetarySummationElement = doc.createElement('ram:SpecifiedLineTradeSettlementMonetarySummation');
-
-        // Calculate item total with decimal arithmetic and currency rounding.
-        const itemNetAmount = calculator.calculateLineNet(item.unitQuantity, item.unitNetPrice);
+        // Line monetary summation, as the CII schema names it
+        const monetarySummationElement = doc.createElement('ram:SpecifiedTradeSettlementLineMonetarySummation');
 
-        // Add line total amount
+        // Invoice line net amount (BT-131): quantity × net price, rounded
         const lineTotalElement = doc.createElement('ram:LineTotalAmount');
-        lineTotalElement.textContent = itemNetAmount.toFixed(minorUnits);
+        lineTotalElement.textContent = totals.lineNetAmounts[index].toFixed(totals.minorUnits);
         monetarySummationElement.appendChild(lineTotalElement);
 
         settlementElement.appendChild(monetarySummationElement);

package/ts/formats/cii/zugferd/zugferd.decoder.ts

@@ -84,8 +84,8 @@ export class ZUGFeRDDecoder extends CIIBaseDecoder {
     // Extract the actual delivery date, if stated
     const deliveryDate = this.extractDeliveryDate();
 
-    // Check for reverse charge
-    const reverseCharge = this.exists('//ram:SpecifiedTradeAllowanceCharge/ram:ReasonCode[text()="62"]');
+    // Reverse charge: every line has the VAT category AE
+    const reverseCharge = this.isReverseChargeDocument();
 
     // Create the common invoice data
     const invoiceData = {
@@ -161,7 +161,12 @@ export class ZUGFeRDDecoder extends CIIBaseDecoder {
     const vatId = this.getText(`${partyXPath}/ram:SpecifiedTaxRegistration/ram:ID[@schemeID="VA"]`) || '';
 
     // Extract registration ID
-    const registrationId = this.getText(`${partyXPath}/ram:SpecifiedTaxRegistration/ram:ID[@schemeID="FC"]`) || '';
+    // the legal registration identifier (BT-30, BT-47); a document that states only a tax
+    // number (scheme FC, BT-32) keeps it here as before, the envelope has no field of its own for it
+    const registrationId =
+      this.getText(`${partyXPath}/ram:SpecifiedLegalOrganization/ram:ID`) ||
+      this.getText(`${partyXPath}/ram:SpecifiedTaxRegistration/ram:ID[@schemeID="FC"]`) ||
+      '';
 
     // Create contact object
     return {

package/ts/formats/cii/zugferd/zugferd.encoder.ts

@@ -6,6 +6,7 @@ import { DOMParser, XMLSerializer } from '../../../plugins.js';
 import { getDocumentTypeCode } from '../../utils/document.typecode.js';
 import { getWritableDate, getWritableDueDate } from '../../utils/date.value.js';
 import { getPaymentTermsNote } from '../../utils/payment.terms.js';
+import { computeDocumentTotals } from '../../utils/document.totals.js';
 
 /**
  * Encoder for ZUGFeRD invoice format
@@ -248,6 +249,17 @@ export class ZUGFeRDEncoder extends CIIBaseEncoder {
     nameElement.textContent = party.name;
     partyElement.appendChild(nameElement);
 
+    // Legal registration identifier (BT-30 seller, BT-47 buyer), e.g. the commercial register
+    // number; in the schema order it follows the name. It is no tax registration: the scheme
+    // FC of ram:SpecifiedTaxRegistration is the seller's tax number (BT-32)
+    if (party.registrationDetails && party.registrationDetails.registrationId) {
+      const legalOrganizationElement = doc.createElement('ram:SpecifiedLegalOrganization');
+      const legalIdElement = doc.createElement('ram:ID');
+      legalIdElement.textContent = party.registrationDetails.registrationId;
+      legalOrganizationElement.appendChild(legalIdElement);
+      partyElement.appendChild(legalOrganizationElement);
+    }
+
     // Add postal address
     const addressElement = doc.createElement('ram:PostalTradeAddress');
 
@@ -298,15 +310,6 @@ export class ZUGFeRDEncoder extends CIIBaseEncoder {
       partyElement.appendChild(taxRegistrationElement);
     }
 
-    // Add registration ID if available
-    if (party.registrationDetails && party.registrationDetails.registrationId) {
-      const regRegistrationElement = doc.createElement('ram:SpecifiedTaxRegistration');
-      const regIdElement = doc.createElement('ram:ID');
-      regIdElement.setAttribute('schemeID', 'FC');
-      regIdElement.textContent = party.registrationDetails.registrationId;
-      regRegistrationElement.appendChild(regIdElement);
-      partyElement.appendChild(regRegistrationElement);
-    }
   }
 
   /**
@@ -456,46 +459,46 @@ export class ZUGFeRDEncoder extends CIIBaseEncoder {
    * @param invoice Invoice data
    */
   private addTaxDetails(doc: Document, settlementElement: Element, invoice: TAccountingDoc): void {
-    // Calculate tax categories and totals
-    const taxCategories = new Map<number, number>(); // Map of VAT rate to net amount
+    // the EN 16931 totals in decimal arithmetic, rounded as the business rules check them
+    const totals = computeDocumentTotals(invoice);
 
-    // Calculate from items
-    if (invoice.items) {
-      for (const item of invoice.items) {
-        const itemNetAmount = item.unitNetPrice * item.unitQuantity;
-        const vatRate = item.vatPercentage;
-        
-        const currentAmount = taxCategories.get(vatRate) || 0;
-        taxCategories.set(vatRate, currentAmount + itemNetAmount);
-      }
-    }
-
-    // Add each tax category
-    for (const [rate, baseAmount] of taxCategories.entries()) {
+    // VAT breakdown (BG-23), one per VAT category and rate
+    for (const { category, rate, taxableAmount, taxAmount, exemption } of totals.vatGroups) {
       const taxElement = doc.createElement('ram:ApplicableTradeTax');
-      
-      // Calculate tax amount
-      const taxAmount = baseAmount * (rate / 100);
-      
-      // Add calculated amount
+
+      // VAT category tax amount (BT-117)
       const calculatedAmountElement = doc.createElement('ram:CalculatedAmount');
-      calculatedAmountElement.textContent = taxAmount.toFixed(2);
+      calculatedAmountElement.textContent = taxAmount.toFixed(totals.minorUnits);
       taxElement.appendChild(calculatedAmountElement);
       
       // Add type code (VAT)
       const typeCodeElement = doc.createElement('ram:TypeCode');
       typeCodeElement.textContent = 'VAT';
       taxElement.appendChild(typeCodeElement);
+
+      // VAT exemption reason text (BT-120), for reverse charge (BR-AE-10)
+      if (exemption) {
+        const exemptionReasonElement = doc.createElement('ram:ExemptionReason');
+        exemptionReasonElement.textContent = exemption.reason;
+        taxElement.appendChild(exemptionReasonElement);
+      }
       
-      // Add basis amount
+      // VAT category taxable amount (BT-116)
       const basisAmountElement = doc.createElement('ram:BasisAmount');
-      basisAmountElement.textContent = baseAmount.toFixed(2);
+      basisAmountElement.textContent = taxableAmount.toFixed(totals.minorUnits);
       taxElement.appendChild(basisAmountElement);
       
       // Add category code
       const categoryCodeElement = doc.createElement('ram:CategoryCode');
-      categoryCodeElement.textContent = invoice.reverseCharge ? 'AE' : 'S';
+      categoryCodeElement.textContent = category;
       taxElement.appendChild(categoryCodeElement);
+
+      // VAT exemption reason code (BT-121)
+      if (exemption) {
+        const exemptionReasonCodeElement = doc.createElement('ram:ExemptionReasonCode');
+        exemptionReasonCodeElement.textContent = exemption.code;
+        taxElement.appendChild(exemptionReasonCodeElement);
+      }
       
       // Add rate
       const rateElement = doc.createElement('ram:RateApplicablePercent');
@@ -515,43 +518,23 @@ export class ZUGFeRDEncoder extends CIIBaseEncoder {
   private addMonetarySummation(doc: Document, settlementElement: Element, invoice: TAccountingDoc): void {
     const monetarySummationElement = doc.createElement('ram:SpecifiedTradeSettlementHeaderMonetarySummation');
 
-    // Calculate totals
-    let totalNetAmount = 0;
-    let totalTaxAmount = 0;
-
-    // Calculate from items
-    if (invoice.items) {
-      for (const item of invoice.items) {
-        const itemNetAmount = item.unitNetPrice * item.unitQuantity;
-        const itemTaxAmount = itemNetAmount * (item.vatPercentage / 100);
-
-        totalNetAmount += itemNetAmount;
-        totalTaxAmount += itemTaxAmount;
+    // the EN 16931 totals in decimal arithmetic, rounded as the business rules check them
+    const totals = computeDocumentTotals(invoice);
+    const appendAmount = (name: string, value: { toFixed(decimalPlaces: number): string }, withCurrency = false) => {
+      const element = doc.createElement(name);
+      element.textContent = value.toFixed(totals.minorUnits);
+      if (withCurrency) {
+        element.setAttribute('currencyID', invoice.currency);
       }
-    }
-
-    const totalGrossAmount = totalNetAmount + totalTaxAmount;
-
-    // Add line total amount
-    const lineTotalElement = doc.createElement('ram:LineTotalAmount');
-    lineTotalElement.textContent = totalNetAmount.toFixed(2);
-    monetarySummationElement.appendChild(lineTotalElement);
+      monetarySummationElement.appendChild(element);
+    };
 
-    // Add tax total amount
-    const taxTotalElement = doc.createElement('ram:TaxTotalAmount');
-    taxTotalElement.textContent = totalTaxAmount.toFixed(2);
-    taxTotalElement.setAttribute('currencyID', invoice.currency);
-    monetarySummationElement.appendChild(taxTotalElement);
-
-    // Add grand total amount
-    const grandTotalElement = doc.createElement('ram:GrandTotalAmount');
-    grandTotalElement.textContent = totalGrossAmount.toFixed(2);
-    monetarySummationElement.appendChild(grandTotalElement);
-
-    // Add due payable amount
-    const duePayableElement = doc.createElement('ram:DuePayableAmount');
-    duePayableElement.textContent = totalGrossAmount.toFixed(2);
-    monetarySummationElement.appendChild(duePayableElement);
+    // in the order of the CII schema
+    appendAmount('ram:LineTotalAmount', totals.lineTotal); // BT-106
+    appendAmount('ram:TaxBasisTotalAmount', totals.taxBasisTotal); // BT-109
+    appendAmount('ram:TaxTotalAmount', totals.taxTotal, true); // BT-110
+    appendAmount('ram:GrandTotalAmount', totals.grandTotal); // BT-112
+    appendAmount('ram:DuePayableAmount', totals.duePayable); // BT-115
 
     settlementElement.appendChild(monetarySummationElement);
   }
@@ -565,7 +548,8 @@ export class ZUGFeRDEncoder extends CIIBaseEncoder {
   private addLineItems(doc: Document, transactionElement: Element, invoice: TAccountingDoc): void {
     // Add each line item
     if (invoice.items) {
-      for (const item of invoice.items) {
+      const totals = computeDocumentTotals(invoice);
+      for (const [index, item] of invoice.items.entries()) {
         // Create line item element
         const lineItemElement = doc.createElement('ram:IncludedSupplyChainTradeLineItem');
 
@@ -626,7 +610,7 @@ export class ZUGFeRDEncoder extends CIIBaseEncoder {
 
         // Add tax category code
         const taxCategoryCodeElement = doc.createElement('ram:CategoryCode');
-        taxCategoryCodeElement.textContent = invoice.reverseCharge ? 'AE' : 'S';
+        taxCategoryCodeElement.textContent = totals.lineVatCategories[index]; // BT-151
         taxElement.appendChild(taxCategoryCodeElement);
 
         // Add tax rate
@@ -636,15 +620,12 @@ export class ZUGFeRDEncoder extends CIIBaseEncoder {
 
         settlementElement.appendChild(taxElement);
 
-        // Add monetary summation
-        const monetarySummationElement = doc.createElement('ram:SpecifiedLineTradeSettlementMonetarySummation');
-
-        // Calculate item total
-        const itemNetAmount = item.unitNetPrice * item.unitQuantity;
+        // Line monetary summation, as the CII schema names it
+        const monetarySummationElement = doc.createElement('ram:SpecifiedTradeSettlementLineMonetarySummation');
 
-        // Add line total amount
+        // Invoice line net amount (BT-131): quantity × net price, rounded
         const lineTotalElement = doc.createElement('ram:LineTotalAmount');
-        lineTotalElement.textContent = itemNetAmount.toFixed(2);
+        lineTotalElement.textContent = totals.lineNetAmounts[index].toFixed(totals.minorUnits);
         monetarySummationElement.appendChild(lineTotalElement);
 
         settlementElement.appendChild(monetarySummationElement);

package/ts/formats/cii/zugferd/zugferd.v1.decoder.ts

@@ -35,6 +35,19 @@ export class ZUGFeRDV1Decoder extends CIIBaseDecoder {
     };
   }
 
+  /**
+   * Whether every line of the v1 document has the VAT category reverse charge (AE), read with
+   * the v1 namespaces from the line settlement (`ram:SpecifiedSupplyChainTradeSettlement`)
+   */
+  protected override isReverseChargeDocument(): boolean {
+    const categories = zugferdV1Select(
+      '/rsm:CrossIndustryDocument/rsm:SpecifiedSupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedSupplyChainTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode',
+      this.doc,
+    );
+    const codes = (Array.isArray(categories) ? categories : []).map((node) => ((node as Node).textContent ?? '').trim());
+    return codes.length > 0 && codes.every((code) => code === 'AE');
+  }
+
   /**
    * Reads the issue date of the v1 header (`rsm:HeaderExchangedDocument`); a
    * missing or invalid one is refused with an `EInvoiceParsingError`.
@@ -147,8 +160,8 @@ export class ZUGFeRDV1Decoder extends CIIBaseDecoder {
     // Extract the actual delivery date, if stated
     const deliveryDate = this.extractDeliveryDate();
 
-    // Check for reverse charge
-    const reverseCharge = this.exists('//ram:SpecifiedTradeAllowanceCharge/ram:ReasonCode[text()="62"]');
+    // Reverse charge: every line has the VAT category AE
+    const reverseCharge = this.isReverseChargeDocument();
 
     // Create the common invoice data
     const invoiceData = {
@@ -217,8 +230,13 @@ export class ZUGFeRDV1Decoder extends CIIBaseDecoder {
     // Extract VAT ID
     const vatId = this.getText(`${partyXPath}/ram:SpecifiedTaxRegistration/ram:ID[@schemeID="VA"]`) || '';
 
-    // Extract registration ID
-    const registrationId = this.getText(`${partyXPath}/ram:SpecifiedTaxRegistration/ram:ID[@schemeID="FC"]`) || '';
+    // the legal registration identifier, and a tax number (scheme FC) as before when that is all
+    // the document states; the party is still read with the ZUGFeRD 2 namespaces (the known v1
+    // header defect), so for a v1 document this finds nothing yet
+    const registrationId =
+      this.getText(`${partyXPath}/ram:SpecifiedLegalOrganization/ram:ID`) ||
+      this.getText(`${partyXPath}/ram:SpecifiedTaxRegistration/ram:ID[@schemeID="FC"]`) ||
+      '';
 
     // Create contact object
     return {

package/ts/formats/semantic/semantic.validator.ts

@@ -3,6 +3,7 @@
  * Validates invoices against EN16931 Business Terms and Business Groups
  */
 
+import { findInvalidItemAmounts, getTotalsSkippedResult } from '../utils/document.totals.js';
 import type { ValidationResult } from '../validation/validation.types.js';
 import type { EN16931SemanticModel, BusinessTerms, BusinessGroups } from './bt-bg.model.js';
 import type { EInvoice } from '../../einvoice.js';
@@ -36,6 +37,25 @@ export class SemanticModelValidator {
    */
   public validate(invoice: EInvoice): ValidationResult[] {
     const results: ValidationResult[] = [];
+
+    // The semantic model carries the totals, which are computed from the line amounts; while
+    // one is no number the model cannot be built, so each such line is reported (BR-24 for the
+    // net amount, BR-CO-04 for the VAT rate) and the model rules are skipped
+    const invalidAmounts = findInvalidItemAmounts(invoice.items);
+    if (invalidAmounts.length > 0) {
+      for (const entry of invalidAmounts) {
+        results.push({
+          ruleId: entry.field === 'vatPercentage' ? 'BR-CO-04' : 'BR-24',
+          source: 'SEMANTIC',
+          severity: 'error',
+          message: `Invoice line ${entry.index + 1}: ${entry.field} is no number`,
+          field: `items[${entry.index}].${entry.field}`,
+          value: entry.value,
+        });
+      }
+      results.push(getTotalsSkippedResult(invalidAmounts, 'SEMANTIC'));
+      return results;
+    }
     
     // Convert to semantic model
     const model = this.adapter.toSemanticModel(invoice);