Error code BR-S-09
A VAT amount doesn't match its rate
For standard-rated VAT, the VAT amount (BT-117) must equal the taxable amount (BT-116) times the rate (BT-119).
The official rule
“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).”
Official text, in the language the rule set publishes it in.
Fields named: BT-117 · BG-23 · BT-118 · BT-116 · BT-119
Common causes
- VAT was rounded per line instead of per rate.
- The VAT amount was typed in by hand.
How to fix it
- Recalculate the VAT for this rate: taxable amount × rate, rounded to two decimals.
Where to fix it in your software
- orgaMAX: Rechnung › Erweitert (help page)
- orgaMAX: Stammdaten › Finanzbuchhaltung › Kontenplan bearbeiten (help page)
From each provider's own help page, read on 25 October 2026. Menus can change; we are not linked to these providers.
Wrong vs. right (UBL)
Wrong
<cbc:TaxableAmount currencyID="EUR">1787.50</cbc:TaxableAmount> <cbc:TaxAmount currencyID="EUR">370.00</cbc:TaxAmount> <cac:TaxCategory> <cbc:ID>S</cbc:ID> <cbc:Percent>21</cbc:Percent> …
Right
<cbc:TaxableAmount currencyID="EUR">1787.50</cbc:TaxableAmount> <cbc:TaxAmount currencyID="EUR">375.38</cbc:TaxAmount> <cac:TaxCategory> <cbc:ID>S</cbc:ID> <cbc:Percent>21</cbc:Percent> …