# BR-CO-15 Invoice total with VAT must equal total without VAT plus total VAT

Invoice total amount with VAT (BT-112) must equal Invoice total amount without VAT (BT-109) plus Invoice total VAT amount (BT-110).

## Problem Description

> **ERROR**: EN 16931 calculation and consistency rule (BR-CO)

> **Where BR-CO-15 is checked**
>
> A validator checks an e-invoice in stages. First the file must be well-formed XML that matches the UBL or CII schema (XSD). Then the EN 16931 business rules run: BR core rules, BR-CO calculations, BR-CL code lists, BR-DEC decimals and VAT-category rules such as BR-S. Next come the national or network rules that BT-24 selects: BR-DE for XRechnung, PEPPOL-EN16931 for Peppol BIS Billing. The report lists every failed rule: one error means reject, warnings alone still mean accept. BR-CO-15: EN 16931 calculation rule, reported in the stage “EN 16931 rules”.

## Context and Significance

Public-sector receiving platforms such as OZG-RE (direct federal administration, more than 170 indirect federal bodies and several Länder) and other state or municipal portals reject invoices whose totals do not add up. The validator adds BT-109 and the VAT total in the invoice currency and compares the result exactly with BT-112. A typical cause is a gross total copied from the PDF while BT-109 or BT-110 was corrected later, or a second VAT total in the invoice currency in UBL.

## Solution

Recompute BT-112 = BT-109 + BT-110 from the final values in the file (UBL: cbc:TaxInclusiveAmount; CII: ram:GrandTotalAmount). In UBL, only one cac:TaxTotal/cbc:TaxAmount may use the invoice currency.

- [Validate XML](/en/xrechnung-validator?source=resource&rule=BR-CO-15)
- [Convert invoice](/en/pdf-to-xrechnung?source=resource&rule=BR-CO-15)

## Valid Examples

- BT-109 = 100.00, BT-110 = 19.00 → BT-112 = 119.00
- BT-109 = 84.03, BT-110 = 15.97 → BT-112 = 100.00

## Invalid Examples

- BT-109 = 100.00, BT-110 = 19.00 but BT-112 = 118.99
- BT-112 = BT-109 (VAT total forgotten in the gross sum)

## Affected Fields

- [BT-112 Invoice total amount with VAT](/resources/xrechnung/bt-112-invoice-total-amount-with-vat)
- [BT-109 Invoice total amount without VAT](/resources/xrechnung/bt-109-invoice-total-amount-without-vat)
- [BT-110 Invoice total VAT amount](/resources/xrechnung/bt-110-invoice-total-vat-amount)

## Related Rules

- [BR-CO-13](/resources/kosit-validator-errors/br-co-13-invoice-total-without-vat-must-match-totals-chain)
- [BR-CO-14](/resources/kosit-validator-errors/br-co-14-invoice-total-vat-must-equal-sum-of-vat-categories)
- [BR-CO-16](/resources/kosit-validator-errors/br-co-16-amount-due-for-payment-must-match)

## Validation Tools

- [Official KoSIT Validator](https://github.com/itplr-kosit/validator): Run the official KoSIT validator with the XRechnung configuration to check EN 16931 and XRechnung rules.
- [Convert PDF to XRechnung](/pdf-to-xrechnung): Find validation errors during conversion and review each correction.

## Related Resources

- [Official Specification](https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)
- [All validation errors](/resources/kosit-validator-errors): Overview of the EN 16931, XRechnung and Peppol validation rules explained here.