Numeric rates are compared by value, so 0.27 and 0.2700 group together.
Exemption and out-of-scope rates are identified by their case — the legal
ground code — and not by the accompanying reason, which is free text.
NAV's own new-means-of-transport sample makes the point: the line cites
case KBAUK with reason "Áfa tv. 89. §" while the summary cites the same
case with reason "Adómentes Közösségen belüli új közlekedési eszköz
értékesítés". Same rate, different prose. Grouping on the prose would split
one rate into two and report a spurious mismatch.
Stable identity of a VAT rate.
Numeric rates are compared by value, so
0.27and0.2700group together.Exemption and out-of-scope rates are identified by their
case— the legal ground code — and not by the accompanyingreason, which is free text. NAV's own new-means-of-transport sample makes the point: the line cites caseKBAUKwith reason "Áfa tv. 89. §" while the summary cites the same case with reason "Adómentes Közösségen belüli új közlekedési eszköz értékesítés". Same rate, different prose. Grouping on the prose would split one rate into two and report a spurious mismatch.