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Fatal: fails the selected checks

BR-CO-17: VAT per category must be the taxable amount times the rate

In short

BR-CO-17 means a VAT amount in the VAT breakdown is not the taxable amount times the rate, rounded to two decimals. Fix it by recalculating the VAT on each rate's taxable amount instead of adding up VAT rounded per line.

On this page

What it means

In the VAT breakdown, a category's VAT amount (BT-117) is not its taxable amount (BT-116) multiplied by its rate (BT-119), rounded to two decimals.

Why it matters

The recipient checks the VAT arithmetic for each rate. A wrong figure means the VAT cannot be reclaimed and the invoice is rejected.

How to fix it

For each VAT rate, multiply the taxable amount by the rate and round to two decimals, for example 1,234.56 x 19% = 234.57. Do not add up VAT rounded per line instead.

The rule as published

VAT category tax amount (BT-117) = VAT category taxable amount (BT-116) x (VAT category rate (BT-119) / 100), rounded to two decimals.

Business terms: BT-116, BT-117, BT-119

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
ZUGFeRD 2.5 BASIC WL 2.5.2
ZUGFeRD 2.5 BASIC 2.5.2
ZUGFeRD 2.5 EN 16931 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
Rule text from phive-rules 4.6.4.

Check your file

Drop your e-invoice to see whether BR-CO-17 still fails, and which other rules do.