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).

What this error means

For every distinct standard-rate VAT rate used on lines, allowances or charges, the VAT breakdown (BG-23) must contain exactly one entry whose taxable amount equals the sum of everything taxed at that rate. Duplicated or missing breakdown entries are the usual cause.

How to fix it

1. Group lines by VAT rate and emit one cac:TaxSubtotal per distinct rate.
2. The subtotal's taxable amount must equal the rounded sum of the matching line nets ± document-level allowances/charges in that category.
3. Remove duplicate subtotals with the same category and rate - merge them into one.

Related rules

BR-S-01BR-S-02BR-S-03BR-S-04BR-S-09BR-S-10