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BR-S-09

The VAT amount for "standard rated" (S) (BT-117) is not taxable amount times rate

Validation rule of EN 16931 (CEN, rule set 1.3.16) · Level: Error

What the message means

The VAT amount for "standard rated" (S) (BT-117) is not taxable amount times rate.

What the issuer needs to change

Recalculate the VAT amount and round it to the cent.

Fields concerned

BG-23 VAT breakdown
BT-116 VAT category taxable amount
BT-117 VAT category tax amount
BT-118 VAT category code
BT-119 VAT category rate

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Origin

Rule set: EN 16931 (CEN, rule set 1.3.16)
Syntax: CII, UBL
Level: Error

Original rule 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).

Source: CEN/TC 434, EN 16931 validation rules 1.3.16, European Union Public Licence 1.2

Technical details for IT

UBL

Context: /*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
Test: not((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

Context: //ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode[.='S']
Test: not((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 ))

Related rules

BR-S-06For an allowance with "standard rated" (S) the VAT rate is wrong: it must be above zero
BR-S-07For a charge with "standard rated" (S) the VAT rate is wrong: it must be above zero
BR-S-08The taxable amount for "standard rated" (S) in the VAT breakdown (BT-116) does not match the lines, …
BR-S-10With "standard rated" (S) no exemption reason may be given (BT-120, BT-121)
BR-Z-01Lines, allowances or charges use the VAT category "zero rated" (Z), but the VAT breakdown (BG-23) does not …
BR-Z-02For lines with "zero rated" (Z), the seller's VAT number or tax number (BT-31, BT-32) is missing

All validation rules

Technical explanation by robin.vision, not tax or legal advice. Rules as of 31 August 2026 (KoSIT validator configuration).