Reference
Markdown exportBR-S-8 Standard-rated taxable amount must equal line nets plus charges minus allowances at the same rate
For each different VAT category rate (BT-119) where the VAT category code (BT-118) is "S", the VAT category taxable amount (BT-116) in the VAT breakdown must equal the sum of invoice line net amounts (BT-131) plus document-level charges (BT-99) minus document-level allowances (BT-92) whose VAT category code (BT-151, BT-102, BT-95) is "S" and whose rate (BT-152, BT-103, BT-96) equals BT-119.
Problem Description
ERROR
EN 16931 VAT category rule
Context and Significance
When sellers issue mixed-rate invoices (for example 7 % and 19 % in Germany), the taxable amount per rate must match the lines, allowances and charges behind it. It is the basis of the VAT amount check in BR-CO-17. In practice the difference usually comes from a document level allowance or charge assigned to the wrong rate, from a global discount that is split across rates in the totals but exported with one rate only, or from lines whose rate matches no breakdown row.
Solution
Group all "S"-rated lines, allowances, and charges by rate, and recompute BT-116 per group as Σ BT-131 + Σ BT-99 − Σ BT-92.
Quick actions
Valid Examples
- Two lines at 19% (60.00 + 40.00) and one allowance at 19% (10.00) yield BT-116 = 90.00 for the 19% breakdown row
- Single line at 7% net 50.00 yields BT-116 = 50.00 for the 7% breakdown row
Invalid Examples
- BT-116 for the 19% row reports 100.00 but the lines sum to 90.00 after allowances
- BT-116 for the 7% row missing while a 7% line exists