# BR-S-09

> 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).

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/br-s-09

## 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).

## 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.

## 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.
```