Reference
Markdown exportBR-S-09 Standard-rated VAT amount must equal taxable amount times rate
The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Standard rated" shall equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119).
Problem Description
The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Standard rated" shall equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119).
ERROR
XRechnung 3.0
Context and Significance
This EN16931 rule enforces the arithmetic of the standard-rated (category S) VAT breakdown so the declared tax matches the taxable base and rate.
Solution
Recompute BT-117 as BT-116 × BT-119 / 100 and write the rounded result into the standard-rated TaxSubtotal TaxAmount.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- BT-116 = 100.00, BT-119 = 19, BT-117 = 19.00
Invalid Examples
Use these points as the practical checks for this section.
- BT-116 = 100.00, BT-119 = 19, but BT-117 = 20.00
Code Examples
<cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">19.00</cbc:TaxAmount>
<cac:TaxCategory><cbc:ID>S</cbc:ID><cbc:Percent>19</cbc:Percent></cac:TaxCategory>
</cac:TaxSubtotal><cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">20.00</cbc:TaxAmount>
<cac:TaxCategory><cbc:ID>S</cbc:ID><cbc:Percent>19</cbc:Percent></cac:TaxCategory>
</cac:TaxSubtotal>