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BR-CO-17 VAT category tax amount must equal taxable amount times rate divided by 100

VAT category tax amount (BT-117) must equal VAT category taxable amount (BT-116) multiplied by VAT category rate (BT-119) divided by 100, rounded to two decimals.

Problem Description

ERROR

EN 16931 calculation and consistency rule (BR-CO)

Interactive pipeline

Click a stage to see what it checks, or type a rule ID to light up the stage that reports it.

Try:

BR-CO-17 EN 16931 calculation rule

Reported in stage 2: EN 16931 rules.

Level error: the report recommends rejecting the invoice.

Stage 2 · What it checks

  • The core business terms are present (BR-01 to BR-65).
  • Totals add up and related fields agree (BR-CO); codes and decimals are valid (BR-CL, BR-DEC).
  • Each VAT category is consistent: S, Z, E, AE, K, G, O, L, M (BR-S, BR-Z, BR-AE, BR-IC …).

Example codes

Typical fix

Recalculate totals and VAT from the line data, and correct the VAT category in the source data.

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-17: EN 16931 calculation rule, reported in the stage “EN 16931 rules”. Rule sets: KoSIT validator 1.6.3 with the XRechnung configuration of 31 Aug 2026 (EN 16931 artefacts 1.3.16), Peppol BIS Billing 3.0.21.

Context and Significance

The rule is checked once per VAT breakdown row (UBL: cac:TaxSubtotal; CII: ram:ApplicableTradeTax). The EN 16931 validation artefacts used by the KoSIT validator accept a deviation of less than 1.00 (UBL) or up to 1.00 (CII) between BT-117 and the calculated value, so a one-cent difference from a different rounding method does not trigger BR-CO-17. The rule fails when BT-117 was calculated with a different rate or taxable amount, or left at 0.00 although the rate is above zero.

Solution

Recompute every BT-117 as BT-116 × BT-119 / 100, rounded to two decimals, for each VAT category and rate combination. Calculate the VAT on the category taxable amount; do not add up VAT amounts that were rounded per line. If the difference is large, check whether BT-116 contains all lines, allowances and charges of that category (BR-S-8) and whether BT-119 is the correct rate.

Quick actions

Validate XMLConvert invoice

Valid Examples

  • BT-116 = 100.00, BT-119 = 19 → BT-117 = 19.00
  • BT-116 = 84.03, BT-119 = 19 → BT-117 = 15.97

Invalid Examples

  • BT-116 = 100.00, BT-119 = 19 but BT-117 = 7.00 (calculated with 7 % instead of 19 %)
  • BT-117 left at 0.00 with non-zero BT-116 and BT-119

Affected Fields

BT-117 VAT category tax amount
BT-116 VAT category taxable amount
BT-119 VAT category rate

Validation Tools

Official KoSIT Validator

Run the official KoSIT validator with the XRechnung configuration to check EN 16931 and XRechnung rules.

Convert PDF to XRechnung

Find validation errors during conversion and review each correction.