BR-S-08: The taxable amount does not match the lines. How to fix it
The taxable amount (BT-116) of a standard-rated VAT group is not the sum of the line net amounts (BT-131) at that rate.
The rule, in its own words
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).
Fields involved: BT-116, BT-118, BT-119, BT-131
What the rule checks
The rule does the arithmetic for every rate in category S (standard rated): the taxable amount of that group in the VAT breakdown (BT-116) must equal the sum of the net amounts of all lines at that rate (BT-131), plus the document-level charges (BT-99) and minus the document-level allowances (BT-92) assigned to the same rate. Lines, allowances and charges at a different rate do not count towards this group.
Why files fail it
- A line amount was changed afterwards and the VAT breakdown was not recalculated. The report then usually shows BR-CO-10 as well, plus the warning PEPPOL-EN16931-R120.
- The line amount field (BT-131) holds the gross amount, VAT included. The lines then add up to more than the taxable amount by exactly the tax.
- A discount on the whole invoice was taken off the taxable amount but never recorded as an allowance of its own (BG-20), or it was assigned to a different rate from the one it reduces.
- Lines at 19% and at 7% were merged into a single VAT group.
How to fix it
- Do the sum per rate: the line amounts at that rate, plus charges, minus document-level allowances at the same rate. The result belongs in the "VAT category taxable amount" (BT-116) of that group.
- The "Invoice line net amount" (BT-131) is always net: quantity times net unit price, without VAT.
- Record a discount on the whole invoice as an allowance of its own (BG-20), with an amount (BT-92) and the VAT category (BT-95) and rate (BT-96) of the lines it reduces. If it covers two rates, create two allowances, one per rate with its share.
- Our form has no box for a taxable amount: the breakdown is built only from the lines and the "Discounts and surcharges" section. When the invoice has more than one VAT rate, you choose under "Applies to" which one a discount belongs to.
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