Rule reference

BR-S-08: Taxable amount per standard VAT rate (BT-116) must match lines, allowances and charges

What it means

The official rule text from CEN:

For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is "Standard rated", the VAT category taxable amount (BT-116) in a VAT breakdown (BG-23) shall equal the sum of Invoice line net amounts (BT-131) plus the sum of document level charge amounts (BT-99) minus the sum of document level allowance amounts (BT-92) where the VAT category code (BT-151, BT-102, BT-95) is "Standard rated" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119).

How to fix it

For each standard-rated VAT rate, the taxable amount must equal the sum of the line net amounts with that rate (plus/minus document charges and allowances with that rate).

Rule details

Rule set

EN 16931 rules (CEN): EN 16931 1.3.17 from CEN

Severity

Error. An invoice that breaks this rule is not valid.

Formats

UBL and CII

Check your invoice

To check invoices from your own software, use the API: see the API reference.

Related rules

• BR-CO-15: Total with VAT (BT-112) must equal total without VAT (BT-109) plus VAT (BT-110)
• BR-CO-16: Amount due (BT-115) must equal total with VAT minus paid amount plus rounding
• BR-S-09: Standard-rated VAT (BT-117) must equal taxable amount (BT-116) times rate (BT-119)