`BR-S-08`

EN 16931 · validation rule

EN 16931Error

For each VAT rate used with category S, the taxable amount (BT-116) of the matching VAT breakdown must equal the sum of line net amounts (BT-131) plus document level charges (BT-99) minus document level allowances (BT-92) that carry category S and that same rate (BT-152/BT-103/BT-96). A line with a different rate, a rounding difference or an allowance assigned to the wrong rate breaks this; recompute cbc:TaxableAmount / ram:BasisAmount per rate.

Field: tax_breakdown[].taxable_amount (BT-116)
Rule set: EN 16931
Rule-set version: EN 16931 validation artefacts 1.3.17 · in force since 2026-10-13 · Rule-set changelog
Who has to fix it: The sender

This is a property of the file you received, so it cannot be corrected on your side without changing the document — ask the supplier to reissue it.

Worked example · UBL

The taxable amount for S at 7 % (BT-116) must be the sum of the lines carrying S/7 %: 288.79 + 26.07 = 314.86, not 310.00.

Fails this rule

<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="EUR">310.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="EUR">22.04</cbc:TaxAmount>
  <cac:TaxCategory>
    <cbc:ID>S</cbc:ID>
    <cbc:Percent>7</cbc:Percent>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:TaxCategory>
</cac:TaxSubtotal>

Passes

<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="EUR">314.86</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="EUR">22.04</cbc:TaxAmount>
  <cac:TaxCategory>
    <cbc:ID>S</cbc:ID>
    <cbc:Percent>7</cbc:Percent>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:TaxCategory>
</cac:TaxSubtotal>

Worked example · CII

Fails this rule

<ram:ApplicableTradeTax>
  <ram:CalculatedAmount>22.04</ram:CalculatedAmount>
  <ram:TypeCode>VAT</ram:TypeCode>
  <ram:BasisAmount>310.00</ram:BasisAmount>
  <ram:CategoryCode>S</ram:CategoryCode>
  <ram:RateApplicablePercent>7</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>

Passes

<ram:ApplicableTradeTax>
  <ram:CalculatedAmount>22.04</ram:CalculatedAmount>
  <ram:TypeCode>VAT</ram:TypeCode>
  <ram:BasisAmount>314.86</ram:BasisAmount>
  <ram:CategoryCode>S</ram:CategoryCode>
  <ram:RateApplicablePercent>7</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>

Check your own invoice

Drop the file that failed. We parse it, run the official rule sets against it and list every finding with a fix — 20 invoices per day, no key, nothing stored.

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Same explanation over the API: GET /v1/rules/BR-S-08?lang=en