BR-S-08 The taxable amount for a VAT rate doesn't match the lines

What it means

For each standard-rate VAT rate, the taxable amount in the VAT breakdown (BT-116) must equal the net amounts of all lines with that rate, minus document-level allowances and plus document-level charges with that rate. For at least one rate on this invoice the figures differ.

Common causes

• A document-level discount or shipping charge has no VAT rate, or a different rate, so it lands in the wrong breakdown entry.
• The same rate appears in two breakdown entries, or a rate used on a line has no breakdown entry.
• A line's VAT rate differs from the rate written in the breakdown (for example 21 on the line and 6 in the breakdown).
• The taxable amount is taken from rounded gross amounts instead of the net line amounts.

How to fix it

Group the lines, allowances and charges by VAT rate, and write one breakdown entry per rate with the exact sum as the taxable amount. Give every allowance and charge a VAT category and rate.

Who fixes it: The sender's invoicing software; the sender fixes the VAT grouping or the discount setup and issues a new invoice.

Invoice fields involved

BG-23 BT-116 BT-119 BT-131 BT-92 BT-99 BT-152

Related rules

• BR-CO-10 The line total doesn't match the sum of the invoice lines
• BR-CO-17 The VAT amount doesn't match the taxable amount and rate
• BR-Z-05 A zero-rated line has a VAT rate other than 0

This is our own plain-language explanation, not the official rule text. The official definition is in the first source below.