InvoiceGlass

VAT amount does not match taxable amount and rate (standard rate) · BR-S-09

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

For category S, the test compares the breakdown tax amount with taxable amount multiplied by the rate. The calculated amount is rounded to two decimal places. The check compares magnitudes and allows a difference of less than one currency unit.

As of

Who can correct it?

The sender can correct the invoice.

How to fix it

  1. Ask the sender for a corrected invoice with a correctly calculated VAT amount.
  2. If you issued the invoice yourself: let your invoicing software calculate the VAT amount and check that the rate and taxable amount in the breakdown are correct.

Rule text and source

Paraphrase · For category S, the test compares the breakdown tax amount with taxable amount multiplied by the rate. The calculated amount is rounded to two decimal places. The check compares magnitudes and allows a difference of less than one currency unit.

Message to the sender

Subject: Invoice {invoiceNumber} – VAT amount incorrect

Hello,

Thank you for your invoice {invoiceNumber} dated {issueDate}. When checking it we noticed that the VAT amount in the VAT breakdown for the standard rate category does not equal the taxable amount multiplied by the VAT rate (rule BR-S-09). Could you please check the calculation and send us a corrected invoice?

Kind regards

Example

The breakdown for category S gives a taxable amount of EUR 100 and a rate of 19%, but reports EUR 16 in tax. The correction reports EUR 19 in tax.

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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