What it means
The invoice's total VAT amount (BT-110) is not the sum of the VAT amounts in the VAT breakdown (BT-117), one per VAT category and rate.
Why it matters
The recipient reclaims VAT from the breakdown. If the total says something different, the VAT cannot be booked and the invoice is rejected.
How to fix it
Add up the VAT amount of every line in the VAT breakdown and use that sum as the total VAT. Round each category's VAT to two decimals before adding, not after.
The rule as published
Invoice total VAT amount (BT-110) = Σ VAT category tax amount (BT-117). Business terms: BT-110, BT-117
Where this rule applies
| Rule set | Version |
|---|---|
| EN 16931 (UBL) | 1.3.17 |
| EN 16931 (UBL credit note) | 1.3.17 |
| EN 16931 (CII) | 1.3.17 |
| XRechnung 3.0 (UBL) | 3.0.2 |
| XRechnung 3.0 (UBL credit note) | 3.0.2 |
| XRechnung 3.0 (CII) | 3.0.2 |
| Peppol BIS Billing 3.0 (invoice) | 2026.5 |
| Peppol BIS Billing 3.0 (credit note) | 2026.5 |
| Factur-X 1.09 BASIC WL | 1.0.9-2 |
| Factur-X 1.09 BASIC | 1.0.9-2 |
| Factur-X 1.09 EN 16931 | 1.0.9-2 |
| Factur-X 1.09 EXTENDED | 1.0.9-2 |
| ZUGFeRD 2.5 BASIC WL | 2.5.2 |
| ZUGFeRD 2.5 BASIC | 2.5.2 |
| ZUGFeRD 2.5 EN 16931 | 2.5.2 |
| ZUGFeRD 2.5 EXTENDED | 2.5.2 |
| SI-UBL 2.0 / NLCIUS (invoice) | 2.0.3.13 |
| SI-UBL 2.0 / NLCIUS (credit note) | 2.0.3.13 |
| NLCIUS (CII) | 1.0.3.13 |
| France CTC (UBL invoice) | 1.4.0-04 |
| France CTC (UBL credit note) | 1.4.0-04 |
| France CTC (CII) | 1.4.0-04 |
| CIUS-RO UBL Invoice 1.0.9 | 1.0.9 |
| CIUS-RO UBL Credit Note 1.0.9 | 1.0.9 |
Check your file
Drop your e-invoice to see whether BR-CO-14 still fails, and which other rules do.
Related rules
- BR-46 VAT amount per rate is required
- BR-AE-09 VAT in category AE must be 0
- BR-AF-09 IGIC tax amount must be the taxable amount times the rate
- BR-AG-09 IPSI VAT amount must equal the taxable amount times the rate
- BR-CO-15 Total with VAT must equal net total plus VAT
- BR-CO-17 VAT per category must be the taxable amount times the rate