BR-S-08: The S taxable amount must match the lines

What it means

In the VAT breakdown (BG-23), the taxable amount (BT-116) of category S (standard rate) for each rate (BT-119) must equal the line net amounts (BT-131) in that category and rate, minus the discounts on the whole invoice (BT-92) and plus the charges on the whole invoice (BT-99) in the same category.

Why it matters

The recipient rebuilds the VAT summary from the lines. If the taxable amount differs, even by a cent, the VAT cannot be trusted and the invoice is rejected.

How to fix it

Add up the net amounts of the lines in this category and rate, subtract the invoice-level discounts and add the invoice-level charges with the same category, and use that figure. A common cause is a discount or a shipping charge that was given the wrong VAT category, or line amounts that were rounded after adding.

The rule as published

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).

Business terms: BG-23, BT-92, BT-95, BT-96, BT-99, BT-102, BT-103, BT-116, BT-118, BT-119, BT-131, BT-151, BT-152

Where this rule applies