BR-CO-14: Total VAT amount (BT-110) does not match the VAT breakdown

StandardEN 16931-1 (European e-invoicing semantic model)SeverityError: the invoice is rejectedSyntaxUBL, CIIBusiness terms

BT-110 Invoice total VAT amount
BT-117 VAT category tax amount

Applies toEvery EN 16931 invoice: XRechnung, ZUGFeRD 2.x / Factur-X (profiles EN 16931, EXTENDED, XRECHNUNG), Peppol BIS Billing 3.0, and national CIUS such as the Dutch NLCIUS or the Italian/Spanish profiles.

Official rule text

[BR-CO-14] Invoice total VAT amount (BT-110) = Σ VAT category tax amount (BT-117).

Why this error occurs

The invoice total VAT amount (BT-110) must equal the sum of the VAT category tax amounts (BT-117) of all VAT breakdown groups. In UBL the rule compares cac:TaxTotal/cbc:TaxAmount with the sum of its cac:TaxSubtotal/cbc:TaxAmount; in CII it compares ram:TaxTotalAmount in invoice currency with the sum of ram:ApplicableTradeTax/ram:CalculatedAmount. The usual cause is software calculating the header VAT from the total net amount in one step, which differs by a cent from the sum of the per-rate amounts.

How to fix it

Formula: BT-110 = Σ BT-117, rounded to 2 decimals. First compute each cac:TaxSubtotal/cbc:TaxAmount (ram:CalculatedAmount) per category and rate, then add these rounded values and write the result into cac:TaxTotal/cbc:TaxAmount (UBL) or ram:SpecifiedTradeSettlementHeaderMonetarySummation/ram:TaxTotalAmount with currencyID (CII). Never recompute the header VAT from the total base. In UBL the TaxTotal in document currency is the one that contains the subtotals.

Example (valid)

<cac:TaxTotal>
  <cbc:TaxAmount currencyID="EUR">26.00</cbc:TaxAmount>
  <cac:TaxSubtotal><cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount><cbc:TaxAmount currencyID="EUR">19.00</cbc:TaxAmount><cac:TaxCategory><cbc:ID>S</cbc:ID><cbc:Percent>19</cbc:Percent><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory></cac:TaxSubtotal>
  <cac:TaxSubtotal><cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount><cbc:TaxAmount currencyID="EUR">7.00</cbc:TaxAmount><cac:TaxCategory><cbc:ID>S</cbc:ID><cbc:Percent>7</cbc:Percent><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory></cac:TaxSubtotal>
</cac:TaxTotal>

What the validator checks

Checked element (context):

UBL

/ubl:Invoice/cac:TaxTotal | /cn:CreditNote/cac:TaxTotal

Test (XPath):

(xs:decimal(child::cbc:TaxAmount)= round((sum(cac:TaxSubtotal/xs:decimal(cbc:TaxAmount)) * 10 * 10)) div 100) or not(cac:TaxSubtotal)

CII

//ram:SpecifiedTradeSettlementHeaderMonetarySummation/ram:TaxTotalAmount[@currencyID=/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:InvoiceCurrencyCode]

Test (XPath):

. = (round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CalculatedAmount)*10*10)div 100)

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Same check via API:

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Related rules

BR-CO-15 Total with VAT (BT-112) is not net plus VAT
BR-CO-17 VAT category tax amount (BT-117) does not match base times rate
BR-46 Each VAT breakdown shall have a VAT category tax amount
BR-AE-09 The VAT category tax amount in a VAT breakdown where the VAT category code is "Reverse…
BR-AF-09 The VAT category tax amount in a VAT breakdown where VAT category code is "IGIC" shall…
BR-AG-09 The VAT category tax amount in a VAT breakdown where VAT category code is "IPSI" shall…
BR-DEC-13 The allowed maximum number of decimals for the Invoice total VAT amount is 2
BR-DEC-20 The allowed maximum number of decimals for the VAT category tax amount is 2

Frequently asked questions

What does BR-CO-14 mean?

BR-CO-14 is a en 16931 core rule: Invoice total VAT amount (BT-110) = Σ VAT category tax amount (BT-117).

Will my invoice be rejected because of BR-CO-14?

Yes. BR-CO-14 is flagged "fatal"; validators (KoSIT, Peppol access points, the German ZRE/OZG-RE portals) reject the invoice until it is fixed.

Which formats does BR-CO-14 apply to?

Every EN 16931 invoice: XRechnung, ZUGFeRD 2.x / Factur-X (profiles EN 16931, EXTENDED, XRECHNUNG), Peppol BIS Billing 3.0, and national CIUS such as the Dutch NLCIUS or the Italian/Spanish profiles. Syntax: UBL and CII.

Source: EN 16931-1:2017 schematron (CEN TC434, via Peppol BIS 3.0.20). Catalogue generated from the official schematron on 2026-10-14.