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
ERROR
EN 16931 VAT category rule
Context and Significance
This EN16931 rule checks the arithmetic of each category S VAT breakdown so the declared VAT matches the taxable base and rate. The validator accepts a difference below 1.00. In practice, a larger gap appears when the software sums VAT per line, applies a document discount after the VAT calculation, or writes the gross amount into BT-116.
Solution
Compute BT-117 for each S breakdown as BT-116 × BT-119 / 100, round it to two decimals and write it into the TaxAmount of that TaxSubtotal. Do not add up VAT amounts that were rounded per line.
Quick actions
Valid Examples
- BT-116 = 100.00, BT-119 = 19, BT-117 = 19.00
Invalid Examples
- BT-116 = 100.00, BT-119 = 19, but BT-117 = 21.00
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:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>
</cac:TaxSubtotal><cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">21.00</cbc:TaxAmount>
<cac:TaxCategory><cbc:ID>S</cbc:ID><cbc:Percent>19</cbc:Percent><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>
</cac:TaxSubtotal>