# BR-S-08

> 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).

Checked against Peppol BIS Billing 3.0 2026.5

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

## 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).

## 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.

## 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>
```