Fix BR-S-9: VAT category tax amount for category S (BT-117) is wrong

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What does BR-S-9 mean?

The tax amount of the VAT breakdown for category S must equal the taxable amount times the rate divided by 100.

Common causes of BR-S-9

The tax amount was set by hand instead of being calculated from taxable amount times rate.
A rounding error causes a deviation between BT-117 and the product of BT-116 and BT-119.
The taxable amount (BT-116) was changed later without adjusting the tax amount.

How to fix BR-S-9

Find the faulty spot in the XML. Open the XML of the invoice and go to field BT-117 along this XPath://rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CalculatedAmount
Apply the fix. Calculation rule: in the VAT breakdown (BG-23) for category "S", the VAT category tax amount (BT-117) must be correct. Formula: BT-117 = BT-116 (taxable amount) x BT-119 (rate) / 100. The wrong value sits in ram:ApplicableTradeTax/ram:CalculatedAmount. Recalculate it, for example 100.00 x 19 / 100 = 19.00, and enter the result.
Validate again. Save the file and validate it again to check that BR-S-9 is no longer reported.

Concrete fix

Calculation rule: in the VAT breakdown (BG-23) for category "S", the VAT category tax amount (BT-117) must be correct. Formula: BT-117 = BT-116 (taxable amount) x BT-119 (rate) / 100. The wrong value sits in ram:ApplicableTradeTax/ram:CalculatedAmount. Recalculate it, for example 100.00 x 19 / 100 = 19.00, and enter the result.

XPath

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

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>15.00</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>

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-9

How do I round the tax amount correctly for BR-S-9?

Calculate BT-116 x BT-119 / 100 and round the result half up to two decimal places. That rounded value belongs in BT-117 (CalculatedAmount).

What is the difference between BR-S-8 and BR-S-9?

BR-S-8 checks the taxable amount (BT-116) against the sum of net, charge and allowance amounts. BR-S-9 checks whether the tax amount (BT-117) equals taxable amount times rate.

Related error codes

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