Rules / BR-E-08 · Markdown

BR-E-08

EN 16931-1 layer: en16931

Checked against Peppol BIS Billing 3.0 2026.5

What does BR-E-08 mean? In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Exempt from VAT" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Exempt from VAT".

Why did my invoice fail BR-E-08?

For the VAT breakdown group (BG-23) whose category code (BT-118) is 'Exempt from VAT', the taxable amount BT-116 must equal the sum of exempt line net amounts (BT-131) minus exempt document-level allowances (BT-92) plus exempt document-level charges (BT-99). This ties the reported exempt taxable base to the actual exempt lines, allowances and charges so totals reconcile.

Official rule text

In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Exempt from VAT" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Exempt from VAT".

Common causes

• Line net amounts, allowances or charges assigned a different category (e.g. S or Z) than E, so they aren't included in the sum.
• Document-level allowances not subtracted or charges not added when computing the exempt base.
• Rounding each line before summing instead of summing then rounding, causing a mismatch.
• Manually entered TaxableAmount that doesn't match the recomputed sum.

How do I fix it?

Recompute the exempt group's cac:TaxSubtotal/cbc:TaxableAmount as sum(exempt line net) - sum(exempt doc allowances) + sum(exempt doc charges), then set it to that exact value.

Related rules

BR-E-01 · BR-E-02 · BR-E-03 · BR-E-04 · BR-E-05 · BR-E-06 · BR-E-07 · BR-E-09