Error codes

BR-S-09: standard rated: BR-S-09

Severity: fatal · Syntax: CII, UBL

Official message

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).

What this means

BR-S-09 checks the tax amount BT-117 in the standard rated breakdown (S). Official 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). The UBL assertion allows a window of less than 1 currency unit around the product rounded to two decimal places (abs(tax amount) − 1 < rounded product and abs(tax amount) + 1 > rounded product).

Typical cause

The tax amount was calculated with a different rate than BT-119, or it is not 0 on a zero-rate category.

How to fix it

Align code S, the rate and the breakdown with the message. The snippet shows the elements involved; amounts have to match your invoice. The check helps you find the spot. It is not a tax opinion.

UBL

<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="EUR">19.00</cbc:TaxAmount>
  <cac:TaxCategory>
    <cbc:ID>S</cbc:ID>
    <cbc:Percent>19.00</cbc:Percent>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:TaxCategory>
</cac:TaxSubtotal>

CII

<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>

Business term

BT-117, BG-23, BT-118, BT-116, BT-119

Related rules

• BR-S-06
• BR-S-07
• BR-S-08
• BR-S-10
• BR-Z-01

Context and assertion

UBL /*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

CII //ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode[.='S']

UBL

(abs(xs:decimal(../cbc:TaxAmount)) - 1 < round((abs(xs:decimal(../cbc:TaxableAmount)) * (xs:decimal(cbc:Percent) div 100)) * 10 * 10) div 100 ) and (abs(xs:decimal(../cbc:TaxAmount)) + 1 > round((abs(xs:decimal(../cbc:TaxableAmount)) * (xs:decimal(cbc:Percent) div 100)) * 10 * 10) div 100 )

CII

(abs(xs:decimal(../ram:CalculatedAmount)) - 1 < round(abs(xs:decimal(../ram:BasisAmount)) * ../ram:RateApplicablePercent) div 100 ) and (abs(xs:decimal(../ram:CalculatedAmount)) + 1 > round(abs(xs:decimal(../ram:BasisAmount)) * ../ram:RateApplicablePercent) div 100 )

Questions

What does BR-S-09 actually check?

BR-S-09 checks the tax amount BT-117 in the standard rated breakdown (S). Official 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). The UBL assertion allows a window of less than 1 currency unit around the product rounded to two decimal places (abs(tax amount) − 1 < rounded product and abs(tax amount) + 1 > rounded product).

How do I fix BR-S-09?

Align code S, the rate and the breakdown with the message. The snippet shows the elements involved; amounts have to match your invoice. The check helps you find the spot. It is not a tax opinion.

If BR-S-09 passes, is the invoice legally compliant?

No. This page helps you read this one Schematron assertion. A pass is not a statement about tax law, portal acceptance, or bank overlays.