Attestwire › Rule reference › BR-O-08

BR-O-08 Not-subject-to-VAT taxable amounts must match their lines, allowances and charges

noun · EN 16931 · fatal · BT-116

For a sample invoice, the library reports: The VAT breakdown for category O states a taxable amount (BT-116) of 55.55, but the lines and document allowances and charges in that group come to 1500.00 between them — a difference of -1444.45 EUR.

Business term

BT-116

Severity

fatal

The fix

BT-116 is Σ BT-131 for the group, less the document allowances (BT-92) in it and plus the document charges (BT-99) in it. Correct the group's lines, or drop declaredTotals.subtotals and let the library compute the breakdown.

A passing value

"declaredTotals": { "subtotals": [{ "category": "O", "taxableAmount": 1500.00 }] }

What the library returns

The full error returned by @attestwire/en16931. It includes the rule ID, affected field and suggested correction. Developers can use this object in their application:

{
  "rule": "BR-O-08",
  "field": "BT-116",
  "severity": "fatal",
  "message": "The VAT breakdown for category O states a taxable amount (BT-116) of 55.55, but the lines and document allowances and charges in that group come to 1500.00 between them — a difference of -1444.45 EUR. BR-O-08 requires the two to agree, and the summands are the line amounts the document states (BT-131), not what those lines compute to.",
  "fix": "BT-116 is Σ BT-131 for the group, less the document allowances (BT-92) in it and plus the document charges (BT-99) in it. Correct the group's lines, or drop declaredTotals.subtotals and let the library compute the breakdown.",
  "example": "\"declaredTotals\": { \"subtotals\": [{ \"category\": \"O\", \"taxableAmount\": 1500.00 }] }",
  "xpath": "/ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal/cbc:TaxableAmount",
  "docsUrl": "https://attestwire.com/rules/BR-O-08"
}

xpath is always a UBL path. On a CII invoice, look for the matching CII field instead.