Error code BR-S-08
The taxable amount for a VAT rate doesn't add up
For each standard VAT rate, the taxable amount (BT-116) must equal the lines at that rate, plus charges, minus discounts at that rate.
The official rule
“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).”
Official text, in the language the rule set publishes it in.
Fields named: BT-119 · BT-118 · BT-116 · BG-23 · BT-131 · BT-99 · BT-92 · BT-151 · BT-102 · BT-95 · BT-152 · BT-103 · BT-96
Common causes
- A line has a different VAT rate than the breakdown it is counted in.
- A discount or charge on the whole invoice has no VAT rate.
How to fix it
- Check each line's VAT rate, then recalculate the VAT breakdown.
Wrong vs. right (UBL)
Wrong
<cac:TaxSubtotal> <cbc:TaxableAmount currencyID="EUR">850.00</cbc:TaxableAmount> … <cac:TaxCategory><cbc:ID>S</cbc:ID><cbc:Percent>21</cbc:Percent>…</cac:TaxCategory> </cac:TaxSubtotal> <!-- 850.00 + 937.50 = 1787.50 -->
Right
<cac:TaxSubtotal> <cbc:TaxableAmount currencyID="EUR">1787.50</cbc:TaxableAmount> … <cac:TaxCategory><cbc:ID>S</cbc:ID><cbc:Percent>21</cbc:Percent>…</cac:TaxCategory> </cac:TaxSubtotal> <!-- 850.00 + 937.50 = 1787.50 -->