BR-O-08: VAT category taxable amount (BT-116) must match the invoice's other totals

ExampleEN 16931 (UBL)

An invoice built like a valid one, except for this:

<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="EUR">150.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
  <cac:TaxCategory>
    <cbc:ID>O</cbc:ID>
    <cac:TaxScheme>
      <cbc:ID>VAT</cbc:ID>
    </cac:TaxScheme>
  </cac:TaxCategory>
</cac:TaxSubtotal>

The validator says: VAT category taxable amount (BT-116) is 150.00, but the other amounts on the invoice add up to 100.00.

Official validation message

This is the official EN 16931 validation message for this rule, quoted verbatim in English from the validation artefacts below. It is not translated: a translation would no longer be the official text.

[BR-O-08]-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".

Quoted verbatim and unmodified from the official EN 16931 validation artefacts published by CEN/TC 434, release validation-1.3.16 of April 10, 2026, licensed under the European Union Public Licence v. 1.2. Provided without warranty of any kind, including as to accuracy. Source and licence →

How to fix it

Recalculate VAT category taxable amount so it matches the sum of the invoice's other amounts.

Frequently asked questions

What does BR-O-08 mean?

VAT category taxable amount (BT-116) must match the invoice's other totals. The rule runs under EN 16931 (UBL), Peppol BIS 3.0, and XRechnung 3.0 (UBL).

How do I fix BR-O-08?

Recalculate VAT category taxable amount so it matches the sum of the invoice's other amounts. In UBL the element is ⁦/Invoice/cac:TaxTotal/cac:TaxSubtotal/cbc:TaxableAmount⁩.