Taxable amount of category S is wrong (BR-S-8)
- Standard: EN 16931
- Severity: error
- Affected fields: BT-116, BT-118, BT-119, BT-131, BT-99, BT-92
Meaning
For each category S rate, the taxable amount (BT-116) is the sum of line net amounts (BT-131) plus charges (BT-99) minus allowances (BT-92). Only amounts with category S and that rate count.
Original text of the 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).
Possible causes
- A document level allowance or charge was not included.
- The breakdown lists a rate that no category S line uses.
How to fix it
- In your invoicing software, recalculate the VAT breakdown and create the invoice again.
- In the XML: set BT-116 per rate to BT-131 + BT-99 − BT-92 (UBL cac:TaxSubtotal/cbc:TaxableAmount, CII ram:BasisAmount).