BR-S-08
EN 16931-1 layer: en16931
Checked against Peppol BIS Billing 3.0 2026.5
What does BR-S-08 mean? For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is "Standard rated", the VAT category taxable amount (BT-116) in a VAT breakdown (BG-23) shall equal the sum of Invoice line net amounts (BT-131) plus the sum of document level charge amounts (BT-99) minus the sum of document level allowance amounts (BT-92) where the VAT category code (BT-151, BT-102, BT-95) is "Standard rated" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119).
Why did my invoice fail BR-S-08?
For each distinct standard VAT rate (BT-119, where BT-118 = S), the VAT category taxable amount (BT-116) in that VAT breakdown (BG-23) must equal the sum of line net amounts (BT-131) plus document level charges (BT-99) minus document level allowances (BT-92) that are standard rated at exactly that rate. This ties the taxable base in the summary back to the underlying lines, charges and allowances so the VAT calculation is auditable.
Official rule text
For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is "Standard rated", the VAT category taxable amount (BT-116) in a VAT breakdown (BG-23) shall equal the sum of Invoice line net amounts (BT-131) plus the sum of document level charge amounts (BT-99) minus the sum of document level allowance amounts (BT-92) where the VAT category code (BT-151, BT-102, BT-95) is "Standard rated" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119).
Common causes
- Rounding differences between the summed line net amounts and the breakdown TaxableAmount.
- A standard-rated line, charge or allowance at that rate was omitted from (or double-counted in) the taxable base.
- Document level allowances were added instead of subtracted, or charges subtracted instead of added.
- Two different standard rates were merged into one subtotal instead of grouped separately by BT-119.
How do I fix it?
Recompute TaxableAmount as sum(BT-131) + sum(BT-99) - sum(BT-92) for that rate. E.g. lines 900 + charge 100 - allowance 50 = 950: <cac:TaxSubtotal><cbc:TaxableAmount currencyID="EUR">950.00</cbc:TaxableAmount>...<cac:TaxCategory><cbc:ID>S</cbc:ID><cbc:Percent>21</cbc:Percent>...</cac:TaxCategory></cac:TaxSubtotal>
Related rules
BR-S-01 · BR-S-02 · BR-S-03 · BR-S-04 · BR-S-05 · BR-S-06 · BR-S-07 · BR-S-09
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