All error codes › BR-O-08

BR-O-08 – Not subject to VAT: wrong taxable amount in the VAT breakdown

What the rule says

In a VAT breakdown (BG-23) where the VAT category code (BT-118) is " Not subject to VAT" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Not subject to VAT".

How to fix it

Fill in or correct the fields named in the rule (the BT/BG codes tell you which). The test below shows exactly what is checked in the XML. Quickest: validate the invoice to get the exact location and, for amounts, the correct value.

Check your invoice for free

Paste the XML and see every error with the exact fix and the correct amounts.

Where it is checked in the XML

Context: /*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

Test (XPath):

(exists(//cac:InvoiceLine) and (xs:decimal(../cbc:TaxableAmount) = (sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='O']/xs:decimal(cbc:LineExtensionAmount)) + sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='O']/xs:decimal(cbc:Amount)) - sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='O']/xs:decimal(cbc:Amount))))) or (exists(//cac:CreditNoteLine) and (xs:decimal(../cbc:TaxableAmount) = (sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='O']/xs:decimal(cbc:LineExtensionAmount)) + sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='O']/xs:decimal(cbc:Amount)) - sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='O']/xs:decimal(cbc:Amount)))))

Related rules

• BR-O-01 Not subject to VAT: VAT breakdown for this category missing
• BR-O-02 Not subject to VAT: VAT identifiers must not be present
• BR-O-03 Not subject to VAT: VAT identifiers must not be present (allowance)
• BR-O-04 Not subject to VAT: VAT identifiers must not be present (charge)
• BR-O-05 Not subject to VAT: the line must not have a VAT rate
• BR-O-06 Not subject to VAT: the allowance must not have a VAT rate
• BR-O-07 Not subject to VAT: the charge must not have a VAT rate
• BR-O-09 Not subject to VAT: wrong VAT amount in the VAT breakdown
• BR-O-10 Not subject to VAT: exemption reason missing or not allowed
• BR-O-11 Not subject to VAT: no other VAT breakdown allowed
• BR-O-12 Not subject to VAT: all lines must be 'Not subject to VAT'
• BR-O-13 Not subject to VAT: cannot be combined with allowances of other categories