# 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.

- validate
- convert

## 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

## Related Rules

- [BR-S-1](/resources/kosit-validator-errors/br-s-1-standard-rated-line-requires-standard-rated-vat-breakdown)
- [BR-S-5](/resources/kosit-validator-errors/br-s-5-standard-rated-vat-breakdown-rate-must-be-positive)
- [BR-CO-17](/resources/kosit-validator-errors/br-co-17-vat-category-tax-amount-must-match-base-times-rate)

## Validation Tools

- [Official KoSIT Validator](https://erechnungsvalidator.service-bw.de/): Validate your XRechnung files against all BR-DE rules.
- [Convert PDF to XRechnung](/pdf-to-xrechnung): Automatic validation error fixes when converting.

## Related Resources

- [Official Specification](https://xeinkauf.de/xrechnung/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)
- [Complete Error List](/resources/kosit-validator-errors): Overview of all German XRechnung validation rules.