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E-invoice error explained

BR-S-08: Taxable amount per standard rate does not match

Each standard rate (category S, for example 19 % and 7 %) needs its own row in the VAT breakdown.

What the rule checks

Each standard rate (category S, for example 19 % and 7 %) needs its own row in the VAT breakdown. Its taxable amount (BT-116) must equal the sum of the lines at that rate, plus charges and minus allowances at the same rate.

Official rule text

For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is "Standard rated", the VAT category taxable amount (BT-116) in a VAT breakdown (BG-23) shall equal the sum of Invoice line net amounts (BT-131) plus the sum of document level charge amounts (BT-99) minus the sum of document level allowance amounts (BT-92) where the VAT category code (BT-151, BT-102, BT-95) is "Standard rated" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119).

Source: KoSIT configuration XRechnung 3.0.2 (31 Jan 2026).

Typical causes

  • 19 % and 7 % share one breakdown row.
  • An invoice-wide discount is not split across the rates or is assigned to the wrong rate.
  • A line has a different rate than the breakdown, for example 16 instead of 19.
  • Rounding differences between lines and taxable amount.

How to fix it

Create one ram:ApplicableTradeTax row in the header for each combination of category S and rate. Set ram:BasisAmount to the sum of the line amounts at that rate, plus charges and minus allowances at the same rate. A document-level allowance carries its own category and rate, so with mixed rates split it into one allowance per rate.

Example

Wrong (CII)

<!-- lines: 800.00 at 19 %, 200.00 at 7 % -->
<ram:ApplicableTradeTax>
  <ram:CalculatedAmount>190.00</ram:CalculatedAmount>
  <ram:TypeCode>VAT</ram:TypeCode>
  <ram:BasisAmount>1000.00</ram:BasisAmount>
  <ram:CategoryCode>S</ram:CategoryCode>
  <ram:RateApplicablePercent>19</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>

Right (CII)

<ram:ApplicableTradeTax>
  <ram:CalculatedAmount>152.00</ram:CalculatedAmount>
  <ram:TypeCode>VAT</ram:TypeCode>
  <ram:BasisAmount>800.00</ram:BasisAmount>
  <ram:CategoryCode>S</ram:CategoryCode>
  <ram:RateApplicablePercent>19</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>
<ram:ApplicableTradeTax>
  <ram:CalculatedAmount>14.00</ram:CalculatedAmount>
  <ram:TypeCode>VAT</ram:TypeCode>
  <ram:BasisAmount>200.00</ram:BasisAmount>
  <ram:CategoryCode>S</ram:CategoryCode>
  <ram:RateApplicablePercent>7</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>

In Dynamics 365, Business Central and Finance

Sales / Project Operations: Sales and Project Operations have no e-invoice output out of the box. In the WBS Invoice Accelerator for Dynamics 365 the Accelerator builds one row per rate from the lines. It refuses an invoice-wide discount across lines with different rates before this point (rule BR-32).

Business Central: Each VAT Posting Setup used on the invoice needs the correct VAT % and S in the Tax Category field.

Finance: For each sales tax code, enter the UNCL5305 category code under Sales tax codes > External codes, S for standard rates.

Related error codes

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