BR-S-8 — Standard-rated taxable base is wrong (BT-116)
- Standard: EN16931
- Severity: fatal
- Business Terms: BT-116, BT-118, BT-119, BT-131, BT-99, BT-92
Meaning
For each rate value (BT-119) whose category code (BT-118) is "S", the taxable amount (BT-116) must equal the sum of line net amounts (BT-131) plus document level charges (BT-99) minus document level allowances (BT-92) — for the elements with category S and that rate.
Possible causes
- BT-116 (TaxSubtotal/TaxableAmount) for the S breakdown does not match the sum of the matching net/charge/allowance amounts.
How to fix it
- Compute BT-116 (cbc:TaxableAmount) per S rate as Σ BT-131 + Σ BT-99 − Σ BT-92 over the elements with category S and that rate.
Affected fields
/ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal/cbc:TaxableAmount/ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:Percent/ubl:Invoice/cac:InvoiceLine/cbc:LineExtensionAmount
Example (invalid invoice)
invalid/BR-S-8/ubl-inv-standard-rated-taxable-base-mismatch.xml