# BR-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

The Invoice total VAT amount (BT-110) must equal the arithmetic sum of every VAT category tax amount (BT-117) in the VAT breakdown.

> **ERROR**: XRechnung 3.0

## Context and Significance

Tax authorities reconcile the header VAT amount against the per-category breakdown. A mismatch implies either a missing breakdown row or a rounding error and is treated as a hard error.

## Solution

Recompute BT-110 by summing every BT-117 (one per VAT category and rate combination) before exporting.

- validate
- convert

## 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 rows of 19.00 and 7.00 exist

## Technical Details

### Affected Fields
BT-110 Invoice total VAT amount, BT-117 VAT category tax amount

## Related Rules

- [BR-CO-15](/resources/kosit-validator-errors/br-co-15-invoice-total-with-vat-must-match)
- [BR-CO-17](/resources/kosit-validator-errors/br-co-17-vat-category-tax-amount-must-match-base-times-rate)

## Validation Tools

- [Official KoSIT Validator](https://erechnungsvalidator.service-bw.de/): Validate your XRechnung files against all BR-DE rules.
- [Convert PDF to XRechnung](/pdf-to-xrechnung): Automatic validation error fixes when converting.

## Related Resources

- [Official Specification](https://xeinkauf.de/xrechnung/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)
- [Complete Error List](/resources/kosit-validator-errors): Overview of all German XRechnung validation rules.