Reference
BR-S-8 Standard-rated taxable amount must equal line nets plus charges minus allowances at the same rate
For each distinct standard rate (BT-119), the VAT category taxable amount (BT-116) in the VAT breakdown must equal the sum of invoice line nets (BT-131) plus document-level charges (BT-99) minus document-level allowances (BT-92) where the line/allowance/charge VAT category code is "S" and the rate matches.
Problem Description
For each distinct standard rate (BT-119), the VAT category taxable amount (BT-116) in the VAT breakdown must equal the sum of invoice line nets (BT-131) plus document-level charges (BT-99) minus document-level allowances (BT-92) where the line/allowance/charge VAT category code is "S" and the rate matches.
ERROR
XRechnung 3.0
Context and Significance
When sellers run mixed-rate invoices (for example 7% and 19% in Germany), the per-rate taxable amounts must reconcile with the lines that drive them. This is the foundation of the VAT amount calculation in BR-CO-17.
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.
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
Technical Details
Affected Fields
BT-116 VAT category taxable amount, BT-119 VAT category rate, BT-131 Invoice line net amount, BT-92 Document level allowance amount, BT-99 Document level charge amount