# BT-109 Invoice Total Amount Without VAT

The total amount of the Invoice without VAT. This is the sum of BT-106 (Sum of Invoice line net amount) minus BT-107 (Sum of allowances on document level) plus BT-108 (Sum of charges on document level).

> BT-109 (Invoice total amount without VAT) is the net document total: BT-106 (sum of line net amounts) minus BT-107 (document-level allowances) plus BT-108 (document-level charges). Mandatory under EN 16931. Must reconcile arithmetically (BR-CO-13). Example: 1000.00.
>
> BT-109 · EN 16931 / XRechnung 3.x

## BT Reference Card

Canonical EN 16931 / XRechnung facts for this business term — citable from this anchor.

- **BT code**: BT-109
- **Name**: Invoice Total Amount Without VAT
- **Cardinality**: Mandatory (M)
- **Business group**: BG-22 DOCUMENT TOTALS
- **Data type**: Amount
- **Example value**: 1000.00
- **Common error**: BR-CO-13: Invoice total without VAT (BT-109) must equal BT-106 minus BT-107 plus BT-108. Validators reject invoices where the math is off by even one cent.

## Quick answer

The total amount of the Invoice without VAT. This is the sum of BT-106 (Sum of Invoice line net amount) minus BT-107 (Sum of allowances on document level) plus BT-108 (Sum of charges on document level).

> **Taxes and totals**: VAT treatment, tax breakdowns, and document totals that validators check closely.

## In plain language

The total amount of the Invoice without VAT. This is the sum of BT-106 (Sum of Invoice line net amount) minus BT-107 (Sum of allowances on document level) plus BT-108 (Sum of charges on document level).

The total amount of the Invoice without VAT. This is the sum of BT-106 (Sum of Invoice line net amount) minus BT-107 (Sum of allowances on document level) plus BT-108 (Sum of charges on document level).

This amount represents the taxable base for VAT calculation and is essential for financial reporting. It must equal the calculated sum of line amounts plus charges minus allowances.

## What you usually enter here

Decimal number with up to 2 decimal places, non-negative

Typical valid values include: 1000.00, 2500.50, 0.00, 999999.99

Mandatory according to EN 16931-1. Must be mathematically correct based on line items and document-level adjustments.

## What goes wrong often

Avoid values like: -100.00, 1000,50, 1.000.00, abc

Relevant rule codes: BR-2, BR-12, BR-13

## Examples in context

This amount represents the taxable base for VAT calculation and is essential for financial reporting. It must equal the calculated sum of line amounts plus charges minus allowances.

Mandatory according to EN 16931-1. Must be mathematically correct based on line items and document-level adjustments.

## Valid Examples

- 1000.00
- 2500.50
- 0.00
- 999999.99

## Invalid Examples

- -100.00
- 1000,50
- 1.000.00
- abc

## Related Fields

This amount represents the taxable base for VAT calculation and is essential for financial reporting. It must equal the calculated sum of line amounts plus charges minus allowances.

- [BT-106 Sum of Invoice Line Net Amount](/resources/xrechnung/bt-106-sum-of-invoice-line-net-amount)
- [BT-107 Sum of allowances on document level](/resources/xrechnung/bt-107-sum-of-allowances-on-document-level)
- [BT-108 Sum of charges on document level](/resources/xrechnung/bt-108-sum-of-charges-on-document-level)
- [BT-110 Invoice Total VAT Amount](/resources/xrechnung/bt-110-invoice-total-vat-amount)
- [BT-112 Invoice Total Amount With VAT](/resources/xrechnung/bt-112-invoice-total-amount-with-vat)
- [BT-115 Amount Due for Payment](/resources/xrechnung/bt-115-amount-due-for-payment)

## XML mapping and field facts

Open the technical reference if you need XML paths, validator rule codes, legal wording, or schema-specific mapping details.

### Field ID:
BT-109

### Data Type:
amount

### Cardinality:
1..1

### Requirement:
Mandatory

### Since Version:
XRechnung 1.0+

## XML Implementation

### UBL 2.1 Syntax
```
/Invoice/cac:LegalMonetaryTotal/cbc:TaxExclusiveAmount
```

### CII (UN/CEFACT) Syntax
```
/CrossIndustryInvoice/SupplyChainTradeTransaction/ApplicableHeaderTradeSettlement/ram:SpecifiedTradeSettlementHeaderMonetarySummation/ram:TaxBasisTotalAmount
```

## Validation Rules

### BR-2
BR-2

### BR-12
BR-12

### BR-13
BR-13

## Why the standard cares about this field

### Business Context
This amount represents the taxable base for VAT calculation and is essential for financial reporting. It must equal the calculated sum of line amounts plus charges minus allowances.

### Legal Requirement
Mandatory according to EN 16931-1. Must be mathematically correct based on line items and document-level adjustments.

## FAQ

### How is BT-109 calculated?
BT-109 = BT-106 (Sum of line net amounts) - BT-107 (Document level allowances) + BT-108 (Document level charges)

### Can BT-109 be negative?
No, BT-109 cannot be negative. For credit notes or refunds, use invoice type code 381 with positive amounts.

## Official sources and tools

- [KoSIT Validator](https://erechnungsvalidator.service-bw.de/)
- [Invoice Converter](/pdf-to-xrechnung)
- [XRechnung Standard](https://xeinkauf.de/xrechnung/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)