[{"data":1,"prerenderedAt":69},["ShallowReactive",2],{"rule-br-s-09":3},{"rule":4,"fr":31,"related":38,"rejections":63,"ruleset_version":68},{"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":28,"group":29,"cleared_by_repair":13,"family":30},"BR-S-09","error","vat_breakdown[0].tax_amount","BT-117","The VAT amount is not the taxable amount times the category rate.","Set vat_breakdown[0].tax_amount to 1712.00.","1712.00","1715.00",true,"EN 16931","standard-services--broken-vat-amount",[17,18,19,20,21,22,23,24,25,15,26,27],"credit-note--breakdown-base-mismatch","credit-note--broken-vat-amount","mixed-operation--breakdown-base-mismatch","mixed-operation--broken-vat-amount","multi-rate-goods--breakdown-base-mismatch","multi-rate-goods--broken-vat-amount","prepayment-deducted--breakdown-base-mismatch","prepayment-deducted--broken-vat-amount","standard-services--breakdown-base-mismatch","with-allowance-and-charge--breakdown-base-mismatch","with-allowance-and-charge--broken-vat-amount",12,null,"en16931",{"consequence":32,"correction":33,"explication":34,"meta":35,"question":36,"titre":37},"La facture est rejetée tant que le montant de TVA déclaré ne coïncide pas avec le calcul base × taux.","Fixez vat_breakdown[0].tax_amount à 1 712,00, produit de la base de 8 560,00 par le taux de 20 %.","La règle BR-S-09 recalcule le montant de TVA du sous-total de catégorie S (BT-117) comme le produit de sa base imposable (BT-116) par son taux, et le compare à la valeur déclarée. Ce contrôle protège le montant de taxe effectivement collecté et déductible : un écart, même minime, se propage dans les déclarations des deux parties. Ici, la facture indique 1 715,00 au lieu de 1 712,00 (8 560,00 × 20 %).","Le montant de TVA du sous-total au taux normal (S) ne correspond pas à la base multipliée par le taux : comprenez la règle BR-S-09 et corrigez le montant.","Comment corriger l'erreur BR-S-09 sur le montant de TVA au taux normal ?","BR-S-09 : montant de TVA du sous-total S différent de base × taux",[39,42,45,48,51,54,57,60],{"code":40,"slug":41},"BR-01","br-01",{"code":43,"slug":44},"BR-02","br-02",{"code":46,"slug":47},"BR-03","br-03",{"code":49,"slug":50},"BR-04","br-04",{"code":52,"slug":53},"BR-05","br-05",{"code":55,"slug":56},"BR-06","br-06",{"code":58,"slug":59},"BR-07","br-07",{"code":61,"slug":62},"BR-08","br-08",[64],{"code":65,"slug":66,"label":67},"BR-S-08","br-s-08","Base TVA incohérente","2026.08.1",1790973574239]