# BT-116 VAT Category Taxable Amount

Sum of all taxable amounts subject to a specific VAT category code and VAT category rate. This is the base amount on which VAT is calculated for each VAT breakdown, forming the foundation for automated VAT processing and compliance verification.

## Quick answer

> **Taxes and totals**: VAT treatment, tax breakdowns, and document totals that validators check closely.

- [Validate XML](/en/xrechnung-validator?source=resource&bt=BT-116)
- [Convert invoice](/en/pdf-to-xrechnung?source=resource&bt=BT-116)

## In plain language

Sum of all taxable amounts subject to a specific VAT category code and VAT category rate. This is the base amount on which VAT is calculated for each VAT breakdown, forming the foundation for automated VAT processing and compliance verification.

Sum of all taxable amounts subject to a specific VAT category code and VAT category rate. This is the base amount on which VAT is calculated for each VAT breakdown, forming the foundation for automated VAT processing and compliance verification.

Essential for VAT calculation and compliance. Represents the net amount subject to a specific VAT treatment, enabling accurate VAT computation and supporting audit requirements across different VAT categories.

## What you usually enter here

Decimal number with up to 2 decimal places, non-negative

Typical valid values include: 1000.00, 2500.50, 0.00, 999999.99

Mandatory when VAT breakdown is provided according to EN 16931-1. Must accurately reflect the sum of amounts subject to the same VAT category and rate combination.

## What goes wrong often

Avoid values like: -100.00, 1000,50, 1.000.00, base

Relevant rule codes: BR-45, BR-DEC-19, BR-S-08, BR-Z-08, BR-E-08, BR-AE-08, BR-G-08, BR-IC-08, BR-O-08

## Examples in context

Essential for VAT calculation and compliance. Represents the net amount subject to a specific VAT treatment, enabling accurate VAT computation and supporting audit requirements across different VAT categories.

Mandatory when VAT breakdown is provided according to EN 16931-1. Must accurately reflect the sum of amounts subject to the same VAT category and rate combination.

## Valid Examples

- 1000.00
- 2500.50
- 0.00
- 999999.99

## Invalid Examples

- -100.00
- 1000,50
- 1.000.00
- base

## Related Fields

Essential for VAT calculation and compliance. Represents the net amount subject to a specific VAT treatment, enabling accurate VAT computation and supporting audit requirements across different VAT categories.

- [BT-117 VAT Category Tax Amount](/resources/xrechnung/bt-117-vat-category-tax-amount)
- [BT-118 VAT Category Code](/resources/xrechnung/bt-118-vat-category-code)
- [BT-119 VAT Category Rate](/resources/xrechnung/bt-119-vat-category-rate)
- [BT-131 Invoice line net amount](/resources/xrechnung/bt-131-invoice-line-net-amount)
- [BT-109 Invoice Total Amount Without VAT](/resources/xrechnung/bt-109-invoice-total-amount-without-vat)

## XML mapping and field facts

Open the technical reference if you need XML paths, validator rule codes, legal wording, or schema-specific mapping details.

### Field ID:
BT-116

### Data Type:
amount

### Cardinality:
1..1

### Requirement:
Mandatory

### Since Version:
XRechnung 1.0+ (when VAT breakdown provided)

## XML Implementation

### UBL 2.1 Syntax
```
/Invoice/cac:TaxTotal/cac:TaxSubtotal/cbc:TaxableAmount
```

### CII (UN/CEFACT) Syntax
```
/CrossIndustryInvoice/SupplyChainTradeTransaction/ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:BasisAmount
```

## Validation Rules

### BR-45
BR-45

### BR-DEC-19
BR-DEC-19

### BR-S-08
BR-S-08

### BR-Z-08
BR-Z-08

### BR-E-08
BR-E-08

### BR-AE-08
BR-AE-08

### BR-G-08
BR-G-08

### BR-IC-08
BR-IC-08

### BR-O-08
BR-O-08

## Check whether your XRechnung sets BT-116 correctly

Upload the XML file to the free validator. It applies the KoSIT rules for XRechnung 3.0 and names each finding with its rule ID, for this field for example BR-45, BR-DEC-19. Creating a new invoice instead? The converter checks the invoice against the same rules and shows the findings before download.

- [Validate XML](/en/xrechnung-validator)
- [Convert invoice](/en/pdf-to-xrechnung)

Free, no account needed. XML file up to 2 MB.

## Why the standard cares about this field

### Business Context
Essential for VAT calculation and compliance. Represents the net amount subject to a specific VAT treatment, enabling accurate VAT computation and supporting audit requirements across different VAT categories.

### Legal Requirement
Mandatory when VAT breakdown is provided according to EN 16931-1. Must accurately reflect the sum of amounts subject to the same VAT category and rate combination.

## Official sources and tools

- [KoSIT Validator](https://erechnungsvalidator.service-bw.de/)
- [XRechnung Standard](https://xeinkauf.de/xrechnung/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)