Rules / BR-S-09 · Markdown

BR-S-09

EN 16931-1 layer: en16931

Checked against Peppol BIS Billing 3.0 2026.5

What does BR-S-09 mean? The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "Standard rated" shall equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119).

Why did my invoice fail BR-S-09?

In a standard-rated VAT breakdown (BG-23, BT-118 = S), the VAT category tax amount (BT-117) must equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119), i.e. TaxAmount = round(TaxableAmount * Percent / 100). This ensures the reported VAT for the group is arithmetically consistent with its base and rate.

Official rule text

The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "Standard rated" shall equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119).

Common causes

• The TaxAmount was rounded differently than the rule expects (should be rounded to 2 decimals from TaxableAmount * rate/100).
• TaxableAmount or Percent in the subtotal does not match the value used to compute TaxAmount.
• TaxAmount was summed from per-line rounded VAT instead of computed from the group taxable amount.

How do I fix it?

For TaxableAmount 950.00 at 21%: 950.00 * 0.21 = 199.50. Set <cbc:TaxAmount currencyID="EUR">199.50</cbc:TaxAmount> in that 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-08