Fix BR-S-8: VAT category taxable amount for category S (BT-116) is wrong

BR-S-8 in your own invoice? Upload the file and find every error in seconds.

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What does BR-S-8 mean?

The taxable amount per rate must equal the sum of the invoice line net amounts plus charges minus allowances.

Common causes of BR-S-8

A document level allowance or charge was left out of the taxable amount.
The invoice line net amounts (BT-131) were summed or rounded incorrectly.
Amounts with different VAT rates were mixed into a single breakdown line.

How to fix BR-S-8

Find the faulty spot in the XML. Open the XML of the invoice and go to field BT-116 along this XPath://rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:BasisAmount
Apply the fix. Calculation rule: in the VAT breakdown (BG-23) for category "S" and a given rate, the VAT category taxable amount (BT-116) must be correct. Formula: BT-116 = sum of the invoice line net amounts (BT-131) + sum of the document level charges (BT-99) - sum of the document level allowances (BT-92), each only for category "S" and the same rate (BT-119 = BT-152/BT-103/BT-96). The wrong value sits in ram:ApplicableTradeTax/ram:BasisAmount. Correct it to the calculated sum.
Validate again. Save the file and validate it again to check that BR-S-8 is no longer reported.

Concrete fix

Calculation rule: in the VAT breakdown (BG-23) for category "S" and a given rate, the VAT category taxable amount (BT-116) must be correct. Formula: BT-116 = sum of the invoice line net amounts (BT-131) + sum of the document level charges (BT-99) - sum of the document level allowances (BT-92), each only for category "S" and the same rate (BT-119 = BT-152/BT-103/BT-96). The wrong value sits in ram:ApplicableTradeTax/ram:BasisAmount. Correct it to the calculated sum.

XPath

//rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:BasisAmount

Before / after: the XML example

This is the spot in question before and after the fix (Cross Industry Invoice, ZUGFeRD/Factur-X).

Wrong

<ram:ApplicableTradeTax>
  <ram:CalculatedAmount>19.00</ram:CalculatedAmount>
  <ram:TypeCode>VAT</ram:TypeCode>
  <ram:BasisAmount>90.00</ram:BasisAmount>
  <ram:CategoryCode>S</ram:CategoryCode>
  <ram:RateApplicablePercent>19.00</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>

Correct

<ram:ApplicableTradeTax>
  <ram:CalculatedAmount>19.00</ram:CalculatedAmount>
  <ram:TypeCode>VAT</ram:TypeCode>
  <ram:BasisAmount>100.00</ram:BasisAmount>
  <ram:CategoryCode>S</ram:CategoryCode>
  <ram:RateApplicablePercent>19.00</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>

Frequent questions about BR-S-8

Do charges and allowances count towards the taxable amount?

Yes. Document level charges (BT-99) raise the taxable amount, allowances (BT-92) lower it, provided they carry the same category and the same rate.

Do I need a separate breakdown line for every VAT rate?

Yes. For each different rate (BT-119) with category "S" there is exactly one ApplicableTradeTax line. BR-S-8 checks each of these lines on its own.

Related error codes

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