BR-S-08 Taxable amount per VAT rate doesn't match

For the standard VAT rate, the taxable amount per rate must equal the sum of the lines at that rate (minus discounts, plus charges).

What the rule says

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).

The rule's official wording (CEN / KoSIT). The German XRechnung rules are published in German.

Why it happens

For a standard VAT rate, the taxable amount in the breakdown (BT-116) isn't the sum of the line amounts at that rate, minus discounts and plus charges at that rate. Often lines and breakdown were rounded differently.

How to fix it

Build the VAT breakdown from the rounded line amounts: add up the lines per rate, then calculate the VAT once per rate.

Applies to

Every EN 16931 e-invoice: XRechnung, ZUGFeRD / Factur-X, Peppol and others.

Check your invoice again Create an invoice that passes

More about BR-S-08

For every standard VAT rate in the breakdown, the taxable amount must equal the line net amounts at that rate, minus the invoice-level allowances at that rate, plus the invoice-level charges at that rate. Each of those three sums is rounded to two decimals before they're combined.

Worked example: three lines at 19 % of 33.33, 33.33 and 33.34, and a shipping charge of 5.90 at 19 %. The taxable amount for 19 % must be 105.90. If the invoice also has lines at 7 %, they go into a separate breakdown entry and must not be included in the 19 % amount.

The check looks at the rate on each line. If a line says 19 but the breakdown says 19.00, that's the same number and fine; if a line accidentally carries 16 or 7 while the breakdown only has 19, the amounts can't match.

The fields involved

BT-116 VAT category taxable amount: CII ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:BasisAmount; UBL cac:TaxTotal/cac:TaxSubtotal/cbc:TaxableAmount
BT-131 Invoice line net amount: CII ram:SpecifiedLineTradeSettlement/ram:SpecifiedTradeSettlementLineMonetarySummation/ram:LineTotalAmount; UBL cac:InvoiceLine/cbc:LineExtensionAmount
BT-119 VAT category rate: CII ram:ApplicableTradeTax/ram:RateApplicablePercent; UBL cac:TaxSubtotal/cac:TaxCategory/cbc:Percent

Typical situations

The breakdown was calculated from unrounded line amounts.
A shipping or packaging charge is in the total but not in the breakdown for its rate.
One line has a different rate than intended, so it's missing from its rate's sum.
Gross prices were converted to net for the breakdown separately from the lines.

Example

The 19 % entry of a breakdown that matches its lines (CII):

<ram:ApplicableTradeTax>
  <ram:CalculatedAmount>20.12</ram:CalculatedAmount>
  <ram:TypeCode>VAT</ram:TypeCode>
  <ram:BasisAmount>105.90</ram:BasisAmount>
  <ram:CategoryCode>S</ram:CategoryCode>
  <ram:RateApplicablePercent>19</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>