[{"data":1,"prerenderedAt":92},["ShallowReactive",2],{"rule-br-s-08":3},{"rule":4,"fr":55,"related":62,"rejections":87,"ruleset_version":91},{"code":5,"severity":6,"field":7,"business_term":8,"message_en":9,"fix_en":10,"expected":11,"actual":12,"auto_repairable":13,"source":14,"fixture":15,"fixtures":16,"fixture_count":52,"group":53,"cleared_by_repair":13,"family":54},"BR-S-08","error","vat_breakdown[0].taxable_amount","BT-116","The taxable amount for category S at 20.00% does not match the lines carrying that category and rate.","Set vat_breakdown[0].taxable_amount to 0.00.","0.00","8560.00",true,"EN 16931","standard-services--no-lines",[17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,15,44,45,46,47,48,49,50,51],"credit-note--breakdown-base-mismatch","credit-note--line-amount-mismatch","credit-note--missing-line-vat-category","credit-note--no-lines","credit-note--unknown-french-rate","mixed-operation--breakdown-base-mismatch","mixed-operation--line-amount-mismatch","mixed-operation--missing-line-vat-category","mixed-operation--no-lines","mixed-operation--out-of-scope-mixed","mixed-operation--unknown-french-rate","multi-rate-goods--breakdown-base-mismatch","multi-rate-goods--line-amount-mismatch","multi-rate-goods--missing-line-vat-category","multi-rate-goods--no-lines","multi-rate-goods--out-of-scope-mixed","multi-rate-goods--unknown-french-rate","prepayment-deducted--breakdown-base-mismatch","prepayment-deducted--line-amount-mismatch","prepayment-deducted--missing-line-vat-category","prepayment-deducted--no-lines","prepayment-deducted--out-of-scope-mixed","prepayment-deducted--unknown-french-rate","seo-reference-missing-line-terms","standard-services--breakdown-base-mismatch","standard-services--line-amount-mismatch","standard-services--missing-line-vat-category","standard-services--out-of-scope-mixed","standard-services--unknown-french-rate","with-allowance-and-charge--breakdown-base-mismatch","with-allowance-and-charge--line-amount-mismatch","with-allowance-and-charge--missing-line-vat-category","with-allowance-and-charge--no-lines","with-allowance-and-charge--out-of-scope-mixed","with-allowance-and-charge--unknown-french-rate",36,null,"en16931",{"consequence":56,"correction":57,"explication":58,"meta":59,"question":60,"titre":61},"L'écart entre lignes et sous-total entraîne le rejet de la facture et, s'il persistait, fausserait la base de TVA déclarée.","Fixez vat_breakdown[0].taxable_amount à 0,00, c'est-à-dire à la somme réelle des lignes de la catégorie S à 20 %, ou corrigez les lignes si le sous-total reflète la réalité.","La règle BR-S-08 compare la base imposable du sous-total de catégorie S à 20 % (BT-116) à la somme des bases des lignes qui portent cette catégorie et ce taux. Ce contrôle garantit que la TVA déclarée repose sur les montants réellement facturés ligne par ligne : un écart signifie qu'une ligne est mal classée, mal arrondie ou oubliée. Ici, le sous-total indique 8 560,00 alors que les lignes totalisent 0,00.","La base imposable du sous-total au taux normal (S, 20 %) ne correspond pas à la somme des lignes : comprenez la règle BR-S-08 et alignez les montants.","Pourquoi la règle BR-S-08 signale-t-elle une base au taux normal incohérente ?","BR-S-08 : base du sous-total au taux normal (S) incohérente",[63,66,69,72,75,78,81,84],{"code":64,"slug":65},"BR-01","br-01",{"code":67,"slug":68},"BR-02","br-02",{"code":70,"slug":71},"BR-03","br-03",{"code":73,"slug":74},"BR-04","br-04",{"code":76,"slug":77},"BR-05","br-05",{"code":79,"slug":80},"BR-06","br-06",{"code":82,"slug":83},"BR-07","br-07",{"code":85,"slug":86},"BR-08","br-08",[88],{"code":5,"slug":89,"label":90},"br-s-08","Base TVA incohérente","2026.08.1",1790973574234]