BR-S-09: The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code…
Peppol BIS Billing 3.0.20 · UBL
Original rule text
[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" shall equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119).
(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 )BR-S-09 is a fatal rule in the business layer of Peppol BIS Billing 3.0.20 · UBL. An invoice that breaks it is rejected. It refers to BT-117, BG-23, BT-118, BT-116, BT-119.
What this rule requires
For standard-rated VAT (S), the VAT category tax amount (BT-117) must equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119), after rounding to two decimal places. In UBL this is checked on cac:TaxSubtotal with cac:TaxCategory/cbc:ID = S and cac:TaxScheme/cbc:ID = VAT; in CII on ram:ApplicableTradeTax with ram:CategoryCode = S. The actual validation test allows the amount to differ by less than 1 currency unit from the rounded product, so a document fails validation only if cbc:TaxAmount (UBL) or ram:CalculatedAmount (CII) is off by 1 or more.
How to fix
Set cbc:TaxAmount (UBL) or ram:CalculatedAmount (CII) to the expected tax for the applicable taxable amount and standard VAT rate, calculated as cbc:TaxableAmount × cbc:Percent ÷ 100 (UBL) or ram:BasisAmount × ram:RateApplicablePercent ÷ 100 (CII), and round to two decimal places. Ensure the value is within 1 currency unit of that rounded amount. Check that the breakdown has cbc:ID = S and cac:TaxScheme/cbc:ID = VAT (UBL) or ram:CategoryCode = S (CII).
Guidance on this rule. The original text above is authoritative.
Where to go next
No published Peppol BIS Billing UBL release comparison lists a change to BR-S-09.
Validate an invoice against these rules · All release changes