BR-S-08: Taxable amount for standard rate does not match

A rule from EN 16931. What the message means and how to fix it.

What the message means

For each rate of category S (standard rate) the taxable amount (BT-116) must equal the sum of the line net amounts with this rate, minus document-level allowances and plus document-level charges with this rate.

How to fix it

Group the lines by rate (for example 20 % and 10 %) and build one VAT breakdown per group with the matching sum.

Where the field is in the file

UBL: cac:TaxTotal/cac:TaxSubtotal/cbc:TaxableAmount
CII: ram:ApplicableTradeTax/ram:BasisAmount

The rule applies to every format built on EN 16931: Peppol BIS Billing 3.0, XRechnung, ZUGFeRD and Factur-X, and other national CIUS.

Check the invoice again: The free validator runs the official KoSIT rule files (EN 16931 rules for UBL and CII, plus the German XRechnung rules) in your browser. Your invoice never leaves your computer, and the report links to the English explanations.

All error codes

Technical notes on the data format, not tax or legal advice. Whether VAT rate, supply and amounts are correct in substance is a question for your tax adviser.