BR-S-08: Standard-rate taxable amount does not match the lines

Official text

In a VAT breakdown (BG-23) where the VAT category code (BT-118) is " Standard rated" 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 "Standard Rate".

Warning · Source: ZATCA E-Invoicing SDK 238-R3.3.8 · Electronic Invoice XML Implementation Standard v1.2, 19 May 2023, §13.2.3, p. 39 · Checked: 26 October 2026

What it means

In the VAT breakdown for category S, the taxable amount must equal the sum of S line net amounts, minus document allowances, plus document charges, for category S.

When it happens

• A whole-invoice discount changed the total but was not added as an AllowanceCharge.
• Rounding each line and then adding them gives a figure different from the summary.
• A Z or E line was counted under S.

How to fix it

1. Add up TaxableAmount from the lines in the file itself, after rounding.
2. Write a whole-invoice discount as a document-level AllowanceCharge with its VAT category.
3. Give each category its own TaxSubtotal.

Example

<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="SAR">200.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="SAR">30.15</cbc:TaxAmount>
  <cac:TaxCategory><cbc:ID>S</cbc:ID><cbc:Percent>15.00</cbc:Percent>…</cac:TaxCategory>
</cac:TaxSubtotal>
<!-- lines: 99.00 + 102.00 = 201.00 -->

<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="SAR">201.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="SAR">30.15</cbc:TaxAmount>
  <cac:TaxCategory><cbc:ID>S</cbc:ID><cbc:Percent>15.00</cbc:Percent>…</cac:TaxCategory>
</cac:TaxSubtotal>
<!-- lines: 99.00 + 102.00 = 201.00 -->

We ran the wrong example through ZATCA's SDK 238-R3.3.8 on 26 October 2026 and it raised BR-S-08, along with BR-CO-17, BR-S-09. The example is an excerpt of ZATCA's sample Simplified/Invoice/Simplified_Invoice.xml with one change; the sample without it does not raise the code.

Related codes

• BR-S-09 Standard-rate VAT does not equal amount × rate
• BR-CO-10 Sum of Invoice line net amount (BT-106) = Σ Invoice line net amount (BT-131).
• BR-KSA-EN16931-11 Line amount does not equal quantity × price

Terms on this page

Last updated: 26 October 2026 · What we don't do · Methodology · Correct us · Changelog

First published 2026-10-26 · Archived copy