InvoiceGlass

Taxable amount does not match the invoice lines (standard rate) · BR-S-08

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

For VAT category S, reconcile the taxable base (BT-116) for each rate with the line net amounts (BT-131), plus document-level charges (BT-99) and minus document-level allowances (BT-92) at the same category and rate. The exact rounding check depends on the XML syntax.

As of

Who can correct it?

The sender can correct the invoice.

How to fix it

  1. Ask the sender for a corrected invoice in which the VAT breakdown matches the invoice lines.
  2. If you issued the invoice yourself: let your invoicing software calculate the breakdown instead of entering amounts by hand, and check that every line, allowance and charge has the right category.

Rule text and source

Paraphrase · For each rate in category S, the taxable base must reconcile with the line net amounts plus charges minus allowances in the same category and rate.

Message to the sender

Subject: Invoice {invoiceNumber} – VAT breakdown does not add up

Hello,

Thank you for your invoice {invoiceNumber} dated {issueDate}. When checking it we noticed that the taxable amount in the VAT breakdown for the standard rate category does not equal the total of the related lines, allowances and charges (rule BR-S-08). Could you please check the amounts and send us a corrected invoice?

Kind regards

Example

The KoSIT example has €288.79 and €26.07 at the same rate. With no document allowances or charges, the taxable base is €314.86. A base of €316.86 triggers the rule in UBL and CII.

Related rules

Business terms

BG-23

Rule versions

CEN · EN 16931 (KoSIT) 1.3.16

CEN · EN 16931 1.3.17

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