The VAT category taxable base is inconsistent with the invoice lines

For each VAT rate, the taxable base declared in the breakdown must equal the sum of the net amounts of the lines carrying that rate.

A financial field: the expected value is computed and offered, never written into the document — the correction is the issuer's to make. Test your invoice to find out whether it is affected.

The message your validator prints

Copied verbatim from the sealed artefact: this is the exact sentence the check prints when this rule fails.

[BR-S-08]-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).

Quoted from schematron-cen 1.3.16, licensed under EUPL-1.2.

Common searches around this code

These phrases mirror what an integrator searches for: code, syntax, rule, business field and correction.

BR-S-08 The VAT category taxable base is inconsistent with the invoice linesBR-S-08 CEN EN 16931 Schematron[BR-S-08]-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).BR-S-08 correction

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Why this error happens

The VAT breakdown is often recomputed by a module separate from the one producing the lines. As soon as a discount, a prepayment or an exempt line comes in, the two calculations diverge.

How to fix it

The breakdown has to be fixed at source. As with every financial field, Factlint offers the derived value without ever writing it.

Reason it is blocked:

financial_field_policy

XML correction example

BEFORE (invalid)

<ram:BasisAmount>1000.00</ram:BasisAmount>  <!-- lignes taxées à 20 % : 1200.00 -->

AFTER (compliant)

<ram:BasisAmount>1200.00</ram:BasisAmount>