BR-S-08 VAT breakdown per rate does not match

For each VAT rate (e.g. 19% and 7%) the e-invoice needs a block with the net total for that rate. That total must exactly match the lines with that rate, plus document-level charges and minus document-level allowances with the same rate.

The message in the validation report

[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) …

Common causes

• Mixed rates: all lines end up in one block.
• An invoice-wide discount without its own VAT rate, so it belongs to no block.
• Rounding differences between lines and the block.

How to fix it

1. Create one block (BG-23) per VAT rate.
2. Give each document-level allowance/charge the right VAT rate; split it when rates are mixed.
3. Build the block total from the rounded line amounts.

What it should look like (XRechnung, CII syntax)

<!-- je Steuersatz ein Block: 19 % auf 1000.00, 7 % auf 200.00 -->
<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>

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More error codes

• BR-DE-15Leitweg-ID / buyer reference missing
• BR-DE-1Payment instructions missing
• BR-DE-2Seller contact missing (also BR-DE-5, -6, -7)
• BR-DE-21Not an XRechnung (wrong specification identifier)
• BR-DE-23-aCredit transfer without IBAN
• BR-DE-18Skonto (cash discount) in the wrong format
• BR-CO-10Sum of line amounts does not match
• BR-CO-15Gross total is not net plus VAT
• BR-CL-23Invalid unit code (e.g. “Stk”)

Guides to German e-invoicing

• Open an XRechnung and save it as PDF
• ZUGFeRD or XRechnung: which one do I need?
• E-invoices for small businesses under § 19 UStG
• Sending an XRechnung to a German authority

Rule text from the official KoSIT validation rules (XRechnung 3.0.2, EN 16931). General technical explanation, not tax or legal advice.