EN 16931 rules › BR-S-09
BR-S-09 — The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "Standard rated"…
| Rule id | BR-S-09 |
|---|---|
| Rule set | EN 16931 itself, not a national or network addition |
| Severity | fatal in CII and UBL — a validator enforcing this rule set rejects the invoice |
| Applies to | the CII and UBL syntaxes |
| Checked by | the validator on this site and invoicekit.go v0.2.11, the library behind it |
The rule as published
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).
fatal in CII and UBL — a validator enforcing this rule set rejects the invoice.
What runs for it
Straight from the artefacts the engine embeds: the node the assertion selects and the test it applies there. A failing invoice is reported with the message above.
| Syntax | Severity | Artefact phase | Applied to | Fails when |
|---|---|---|---|---|
| CII | fatal | EN16931-model-phase | //ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode[.='S'] | (abs(xs:decimal(../ram:CalculatedAmount)) - 1 < round(abs(xs:decimal(../ram:BasisAmount)) * xs:decimal(../ram:RateApplicablePercent)) div 100 ) and (abs(xs:decimal(../ram:CalculatedAmount)) + 1 > round(abs(xs:decimal(../ram:BasisAmount)) * xs:decimal(../ram:RateApplicablePercent)) div 100 ) |
| UBL | fatal | EN16931model_phase | /*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] | (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 ) |
Data elements it names
- BT-117 VAT category tax amount (cited by 13 rules)
- BG-23 VAT breakdown (cited by 47 rules)
- BT-118 VAT category code (cited by 44 rules)
- BT-116 VAT category taxable amount (cited by 15 rules)
- BT-119 VAT category rate (cited by 8 rules)
See also
- Every EN 16931 rule id — the same list as a filterable table, with the assertions as CSV and JSON.
- What XRechnung and Peppol BIS add — rule sets that run these ids plus their own.
- The data elements — every BT and BG with the rules that name it.