Reference
Markdown exportBR-CO-14 Invoice total VAT amount must equal the sum of VAT category tax amounts
The Invoice total VAT amount (BT-110) must equal the arithmetic sum of every VAT category tax amount (BT-117) in the VAT breakdown.
Problem Description
ERROR
EN 16931 calculation and consistency rule (BR-CO)
Context and Significance
The validator compares BT-110 with the sum of all VAT category tax amounts (BT-117) in the VAT breakdown. A difference points to a missing breakdown row, to VAT amounts that were rounded per line and then added up, or to a VAT amount in accounting currency (BT-111) placed in BT-110 by mistake. The error is fatal.
Solution
Recompute BT-110 by summing every BT-117 (one per VAT category and rate combination) before exporting. In UBL, BT-110 is the cbc:TaxAmount of the cac:TaxTotal that contains the cac:TaxSubtotal elements; if a VAT accounting currency (BT-6) is used, BT-111 goes into a second cac:TaxTotal without cac:TaxSubtotal. In CII, BT-110 is ram:TaxTotalAmount in the invoice currency.
Quick actions
Valid Examples
- Two BT-117 amounts 19.00 and 7.00 yield BT-110 = 26.00
- Single BT-117 = 38.00 yields BT-110 = 38.00
Invalid Examples
- BT-110 = 26.00 but the breakdown sums to 25.99
- BT-110 = 19.00 while two BT-117 amounts of 19.00 and 7.00 exist