InvoiceGlass

VAT breakdown missing (standard rate) · BR-S-01

  • Severity · Error
  • Applies to · UBL / CII
  • Editorial review pending

When a line, allowance or charge uses category S, the same category belongs in the VAT breakdown. The UBL rule checks for at least one matching breakdown entry. The CII rule counts entries in that category across several parts of the document.

As of

Who can correct it?

The sender can correct the invoice.

How to fix it

  1. Check which lines, allowances and charges use category S.
  2. Generate a matching breakdown for S and check its taxable amount, rate and tax amount.

Rule text and source

Paraphrase · A line, allowance or charge using category S (standard-rated VAT) calls for a matching entry in the VAT breakdown. The UBL check requires at least one entry. The CII check uses a combined count of category entries from the breakdown and from lines or allowances and charges.

Message to the sender

Subject: Invoice {invoiceNumber} – VAT breakdown incomplete

Hello,

Thank you for your invoice {invoiceNumber} dated {issueDate}. When checking it we noticed that the VAT breakdown has no entry for the standard rate category even though the invoice contains lines in that category (rule BR-S-01). Could you please send us a corrected invoice?

Kind regards

Example

An invoice with a single line in category S (standard-rated VAT) omits that category from the VAT breakdown. The corrected breakdown includes the category, its taxable amount and its applicable rate.

Related rules

Business terms

BG-20, BG-21, BG-23, BG-25

Rule versions

CEN · EN 16931 (KoSIT) 1.3.16

CEN · EN 16931 1.3.17

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