BR-S-09
Validation message
The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where 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).
Explanation
The VAT amount of a 'standard rate' entry in the VAT breakdown must equal its taxable amount times its rate. Rounding differences below one currency unit are tolerated; here the amount is further off.
How to fix
Ask the seller for a corrected invoice whose VAT amount matches the taxable amount and rate. If the VAT amount is right, the rate or the taxable amount may be stated wrongly instead.
This field is required by §14 Abs. 4 Nr. 8 UStG. A missing or incorrect value may affect input VAT deduction (Vorsteuerabzug) for the recipient.
Applies to
- EN 16931 (UBL)
- EN 16931 (CII)