BR-S-09: Standard-rate VAT amount (BT-117) is not base times rate

StandardEN 16931-1 (European e-invoicing semantic model)SeverityError: the invoice is rejectedSyntaxUBL, CIIBusiness terms

BG-23 VAT breakdown
BT-116 VAT category taxable amount
BT-117 VAT category tax amount
BT-118 VAT category code
BT-119 VAT category rate

Applies toEvery EN 16931 invoice: XRechnung, ZUGFeRD 2.x / Factur-X (profiles EN 16931, EXTENDED, XRECHNUNG), Peppol BIS Billing 3.0, and national CIUS such as the Dutch NLCIUS or the Italian/Spanish profiles.

Official 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).

Why this error occurs

In a standard-rate breakdown (category S) the VAT amount (BT-117) must equal the taxable amount (BT-116) multiplied by the rate (BT-119); the schematron allows a deviation of less than 1.00 to tolerate per-line rounding. The rule reads cac:TaxSubtotal/cbc:TaxAmount, cbc:TaxableAmount and cac:TaxCategory/cbc:Percent (UBL) or ram:CalculatedAmount, ram:BasisAmount and ram:RateApplicablePercent (CII). It fails when the rate is given as 0.19, when the tax was computed on a different base than the one written, or when the amount was copied from a PDF with a different rounding.

How to fix it

Formula: BT-117 = round(BT-116 x BT-119 / 100, 2), with the rate as a percentage number (19, 7). Compute the tax from the exact cbc:TaxableAmount / ram:BasisAmount written into the XML. If your system computes VAT per line and sums it, the result is within tolerance, but the totals must still be consistent with BR-CO-14 and BR-CO-15. Keep one subtotal per rate.

Example (valid)

<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="EUR">19.00</cbc:TaxAmount>
  <cac:TaxCategory><cbc:ID>S</cbc:ID><cbc:Percent>19</cbc:Percent><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>
</cac:TaxSubtotal>

What the validator checks

Checked element (context):

UBL

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

Test (XPath):

(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 )

CII

//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode[.='S']

Test (XPath):

(abs(xs:decimal(../ram:CalculatedAmount)) - 1 < round(abs(xs:decimal(../ram:BasisAmount)) * ../ram:RateApplicablePercent) div 100 ) and (abs(xs:decimal(../ram:CalculatedAmount)) + 1 > round(abs(xs:decimal(../ram:BasisAmount)) * ../ram:RateApplicablePercent) div 100 )

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Related rules

BR-AF-09 The VAT category tax amount in a VAT breakdown where VAT category code is "IGIC" shall…
BR-AG-09 The VAT category tax amount in a VAT breakdown where VAT category code is "IPSI" shall…
BR-S-08 Standard-rate taxable amount (BT-116) does not match the lines
BR-AF-08 For each different value of VAT category rate where the VAT category code is "IGIC",…
BR-AG-08 For each different value of VAT category rate where the VAT category code is "IPSI",…
BR-AE-08 In a VAT breakdown where the VAT category code is "Reverse charge" the VAT category…
BR-AE-09 The VAT category tax amount in a VAT breakdown where the VAT category code is "Reverse…
BR-CO-17 VAT category tax amount (BT-117) does not match base times rate

Frequently asked questions

What does BR-S-09 mean?

BR-S-09 is a en 16931 core rule: 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).

Will my invoice be rejected because of BR-S-09?

Yes. BR-S-09 is flagged "fatal"; validators (KoSIT, Peppol access points, the German ZRE/OZG-RE portals) reject the invoice until it is fixed.

Which formats does BR-S-09 apply to?

Every EN 16931 invoice: XRechnung, ZUGFeRD 2.x / Factur-X (profiles EN 16931, EXTENDED, XRECHNUNG), Peppol BIS Billing 3.0, and national CIUS such as the Dutch NLCIUS or the Italian/Spanish profiles. Syntax: UBL and CII.

Source: EN 16931-1:2017 schematron (CEN TC434, via Peppol BIS 3.0.20). Catalogue generated from the official schematron on 2026-10-14.