All error codes · Error code · EN 16931 (CEN)
BR-S-08 Taxable amount per rate doesn't add up
For each VAT rate the taxable amount in the VAT breakdown (BT-116) must equal the sum of the lines at that rate, minus document allowances and plus document charges at that rate.
The rule's official text
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).
An error: the validator rejects the invoice, and recipients may refuse it.
What usually causes it
- Lines at 7 % and 19 % were merged in the breakdown or put under the wrong rate.
- An allowance on the whole invoice has no VAT rate and is missing from the per-rate sums.
- The breakdown was built from unrounded values.
How to fix it
- Make one breakdown entry (BG-23) per VAT rate with the sum of exactly the lines at that rate.
- Give document-level allowances and charges a VAT rate and include them in that rate's entry.
Where it sits in the XML
- UBL
cac:TaxTotal/cac:TaxSubtotal/cbc:TaxableAmount- CII
ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:BasisAmount
Fixed? Check the invoice again.
Free, no account, with the KoSIT validator. The file isn't stored.
Related error codes
Invoices that get through. From the hours you tracked.
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