Critical
BR-S-1
Standard VAT: Taxable Amount Missing (BT-116)
What This Error Means
When a VAT category S (Standard Rate) is used, the taxable amount (BT-116, cbc:TaxableAmount) must be present and greater than zero in the VAT Breakdown group (BG-23). This is the aggregate net value of all invoice lines subject to standard rate VAT.
How to Fix It
In the TaxTotal/TaxSubtotal block, set cbc:TaxableAmount to the sum of all net amounts for lines taxed at standard rate. Ensure currencyID is set correctly.
XML Example
<cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="EUR">1000.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">190.00</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>Fix Automatically
Upload your invoice to our Smart Repair engine. It will detect and fix BR-S-1 errors automatically with a GoBD audit trail.
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