Reference
Markdown exportBT-110 Invoice Total VAT Amount
The total VAT amount for the entire invoice. This is the sum of all VAT category tax amounts and is critical for VAT compliance, accounting reconciliation, and tax reporting.
BT-110 (Invoice total VAT amount) is the sum of every VAT category amount (BT-117) listed in BG-23. Mandatory under EN 16931 whenever the invoice carries any VAT. Must equal the per-category breakdown to two decimals (BR-CO-14). Example: 190.00.
BT-110 · EN 16931 / XRechnung 3.x
BT Reference Card
Canonical EN 16931 / XRechnung facts for this business term — citable from this anchor.
- BT code
BT-110- Name
- Invoice Total VAT Amount
- Cardinality
- Mandatory (M)
- Business group
- BG-22 DOCUMENT TOTALS
- Data type
- Amount
- Example value
190.00- Common error
- BR-CO-14: Invoice total VAT amount (BT-110) shall equal the sum of all BG-23 VAT category breakdowns. Mismatches between the breakdown and the total are the most common KoSIT rejection.
Quick answer
The total VAT amount for the entire invoice. This is the sum of all VAT category tax amounts and is critical for VAT compliance, accounting reconciliation, and tax reporting.
Taxes and totals
VAT treatment, tax breakdowns, and document totals that validators check closely.
In plain language
The total VAT amount for the entire invoice. This is the sum of all VAT category tax amounts and is critical for VAT compliance, accounting reconciliation, and tax reporting.
The total VAT amount for the entire invoice. This is the sum of all VAT category tax amounts and is critical for VAT compliance, accounting reconciliation, and tax reporting.
Essential for VAT compliance, financial reporting, and automated accounting systems. Used for VAT return preparation and audit trail documentation. Critical for cross-border transactions and reverse charge scenarios.
What you usually enter here
Decimal number with maximum 2 decimal places, no currency symbol
Typical valid values include: 19.00, 0.00, 1520.38, 99.99
Required for VAT compliance and tax reporting in EU member states. Must accurately reflect the sum of all VAT amounts charged on the invoice according to EN 16931 standards.
What goes wrong often
Avoid values like: -19.00, 19,00, 19.999, EUR 19.00
Relevant rule codes: BR-CO-14, BR-DEC-13
Examples in context
Essential for VAT compliance, financial reporting, and automated accounting systems. Used for VAT return preparation and audit trail documentation. Critical for cross-border transactions and reverse charge scenarios.
Required for VAT compliance and tax reporting in EU member states. Must accurately reflect the sum of all VAT amounts charged on the invoice according to EN 16931 standards.
Valid Examples
Use these points as the practical checks for this section.
- 19.00
- 0.00
- 1520.38
- 99.99
- 10000.00
Invalid Examples
Use these points as the practical checks for this section.
- -19.00
- 19,00
- 19.999
- EUR 19.00
- 19.0000
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-110
Data Type:
amount
Cardinality:
0..1
Requirement:
Optional
Since Version:
Optional
XML Implementation
/Invoice/cac:TaxTotal/cbc:TaxAmount/CrossIndustryInvoice/SupplyChainTradeTransaction/ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CalculatedAmountValidation Rules
BR-CO-14
BR-CO-14
BR-DEC-13
BR-DEC-13
Why the standard cares about this field
Business Context
Essential for VAT compliance, financial reporting, and automated accounting systems. Used for VAT return preparation and audit trail documentation. Critical for cross-border transactions and reverse charge scenarios.
Legal Requirement
Required for VAT compliance and tax reporting in EU member states. Must accurately reflect the sum of all VAT amounts charged on the invoice according to EN 16931 standards.
FAQ
How is the total VAT amount calculated?
The total VAT amount is the sum of all VAT category tax amounts (BT-117) across all VAT breakdowns. It should equal the VAT portion of the invoice total amount with VAT.
Can the total VAT amount be zero?
Yes, the total VAT amount can be 0.00 for VAT-exempt transactions, zero-rated supplies, or reverse charge scenarios where VAT is handled by the buyer.
What happens if VAT amounts don't match?
If the total VAT amount doesn't match the sum of individual VAT category amounts, validation errors will occur. This can cause invoice rejection and processing delays.
Is VAT amount required for cross-border EU transactions?
For B2B cross-border transactions within the EU, VAT amount is typically 0.00 due to reverse charge. For B2C transactions, VAT must be calculated according to destination country rules.