BR-S-08
Validation message
For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is "Standard rated", the VAT category taxable amount (BT-116) in a VAT breakdown (BG-23) shall equal the sum of Invoice line net amounts (BT-131) plus the sum of document level charge amounts (BT-99) minus the sum of document level allowance amounts (BT-92) where the VAT category code (BT-151, BT-102, BT-95) is "Standard rated" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119).
Explanation
The taxable amount of the 'standard rate' category in the VAT breakdown must follow from the items in that category, separately for each VAT rate: the sum of the line net amounts plus document-level charges minus document-level allowances. The line amounts count as they appear on the invoice. For every rate of this category in the breakdown there must be items with exactly that rate. The invoice states a different amount.
How to fix
Ask the seller for a corrected invoice whose taxable amount matches the lines, allowances and charges of this category. Often an item has been assigned the wrong category or the wrong rate.
This field is required by §14 Abs. 4 Nr. 7 UStG. A missing or incorrect value may affect input VAT deduction (Vorsteuerabzug) for the recipient.
Applies to
- EN 16931 (UBL)
- EN 16931 (CII)