What it means
The total VAT amount of the invoice, given in the invoice currency (BT-110), has more than two digits after the decimal point. Every digit after the point counts, so 236.025 fails and so does 236.020. The check only looks at the VAT total in the invoice currency. A VAT total in a separate VAT accounting currency is checked by BR-DEC-15.
Why it matters
The total VAT is part of the total with VAT and is the figure the recipient reports or reclaims. An amount with extra decimals cannot be booked as stated, so the file fails validation and is rejected.
How to fix it
Work out the VAT for each VAT rate on the total for that rate rather than line by line, round it to two decimals, and add the rounded amounts to get the total VAT. A VAT total with extra decimals usually means your software is adding unrounded figures, so look for a rounding or precision setting. Check that the exported figure has two decimals at most.
The rule as published
The allowed maximum number of decimals for the Invoice total VAT amount (BT-110) is 2. Business terms: BT-110
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 MINIMUM | 1.0.9-2 |
| 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 MINIMUM | 2.5.2 |
| 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-DEC-13 still fails, and which other rules do.
Related rules
- BR-CO-14 VAT total must equal the VAT per category
- BR-CO-15 Total with VAT must equal net total plus VAT
- BR-DEC-RO-13 Total VAT amount: two decimals at most
- BR-FXEXT-CO-15 Total with VAT must equal total without VAT plus the VAT amount
- BR-DEC-14 Total with VAT: at most two decimals
- BR-DEC-15 Total VAT in the accounting currency: at most two decimals