BR-S-08 - Standard rated: taxable amount must match the lines
In a VAT breakdown (BG-23) where the category code (BT-118) is "Standard rated", the VAT category taxable amount (BT-116) must equal the sum of invoice line net amounts (BT-131), plus document-level charges (BT-99), minus document-level allowances (BT-92), for all lines, charges and allowances with that same category and VAT rate (BT-119).
BR-S-08 - Standard rated: taxable amount must match the lines
In a VAT breakdown (BG-23) where the category code (BT-118) is "Standard rated", the VAT category taxable amount (BT-116) must equal the sum of invoice line net amounts (BT-131), plus document-level charges (BT-99), minus document-level allowances (BT-92), for all lines, charges and allowances with that same category and VAT rate (BT-119).
What this rule checks
In a VAT breakdown (BG-23) where the category code (BT-118) is "Standard rated", the VAT category taxable amount (BT-116) must equal the sum of invoice line net amounts (BT-131), plus document-level charges (BT-99), minus document-level allowances (BT-92), for all lines, charges and allowances with that same category and VAT rate (BT-119).
How to fix it
Recompute BT-116 as Σ line net amounts + Σ charges − Σ allowances for the standard-rated items sharing this VAT rate.
Validate against this rule
This rule is part of EN 16931. Check your invoice with the validator that matches your format:
Related rules
Source: CEN EN 16931 Schematron · Last verified: 2026-07-10
All validation rules