Template F 16.08 validation rule eba_v8193_s

Is it possible to report negative amounts in r 0040 c 0010 (taxes and duties) due to VAT tax refunds from the previous year?

Based on: 1) Annex V paragraph 208iii. ‘Taxes and duties (other)’shall include taxes and duties other than (i) taxes related to profit or loss taxes and (ii) taxes and duties from discontinued operations. This item includes taxes and duties such as taxes levied on goods and services and the duties paid by the institution. 2) Annex V paragraph 11 Table 1 Credit/debit convention, positive and negative signs Negative balance (including reversals) on expenses- Negative (Minus ‘-’ sign needed) Background: The entity sometimes receives value-added-tax ("VAT") refund from previous years, which from accounting and IFRS perspective is (partly) booked as negative tax expense that reduces expense amount on statement of profit or loss. When such refund amount booked in P&L is greater than total "Taxes and duties (other)" of the current year, it results in negative amounts to be reported in row 0040 column 0010 of F16.08. Question: In this validation rule, it is a non-blocking error that all rows must reflect amounts equal to or greater than 0. However, given the situation described above, Is it acceptable to report a negative amount in this instance? If not, how should the reporting entity treat it?