# BR-E-08

> 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".

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/br-e-08

## 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".

## 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.

## 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.
```