BR-S-08
Taxable amount does not match the lines
ErrorEN 16931BT-116
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What it means
For each standard or reduced VAT rate (S), the taxable amount must match the line net amounts plus invoice-level charges minus invoice-level allowances at that same rate.
Typical causes
- An invoice discount was omitted from the calculation.
- Amounts from different VAT rates were combined.
How to fix it
- Group the S lines by VAT rate.
- Add matching invoice-level charges and subtract matching invoice-level allowances.
- Recalculate the taxable amount for each rate.
See it in action
These sample invoices break this rule. Open one to see the exact line.
What the rule says (technical)
For each different value of VAT category rate (BT-119) where the category is 'Standard rated', the taxable amount (BT-116) shall equal the sum of line net amounts plus charges minus allowances with that category and rate.
Group lines, allowances and charges per VAT rate and use the net total of each group as TaxableAmount.
Related problems
Related rules
- BR-32Invoice allowance VAT category is missing
- BR-37Invoice charge VAT category is missing
- BR-45VAT taxable amount is missing
- BR-46VAT breakdown amount is missing
- BR-47VAT category is missing from the breakdown
- BR-48VAT rate is missing from the breakdown
- BR-CO-14VAT total doesn’t match the breakdown
- BR-CO-17VAT amount doesn’t match its calculation