Rule reference

BR-S-09: Standard-rated VAT (BT-117) must equal taxable amount (BT-116) times rate (BT-119)

What it means

The official rule text from CEN:

The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "Standard rated" shall equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119).

How to fix it

VAT amount per category = taxable amount x rate / 100, rounded to 2 decimals.

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