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BR-CO-14

The VAT total (BT-110) does not equal the sum of the VAT amounts per rate (BT-117)

Validation rule of EN 16931 (CEN, rule set 1.3.16) · Level: Error

What the message means

The VAT total (BT-110) does not equal the sum of the VAT amounts per rate (BT-117).

What the issuer needs to change

Recalculate the VAT total from the VAT breakdown.

Fields concerned

BT-110 invoice total VAT amount
BT-117 VAT category tax amount

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Origin

Rule set: EN 16931 (CEN, rule set 1.3.16)
Syntax: CII, UBL
Level: Error

Original rule text

Invoice total VAT amount (BT-110) = Σ VAT category tax amount (BT-117).

Source: CEN/TC 434, EN 16931 validation rules 1.3.16, European Union Public Licence 1.2

Technical details for IT

UBL

Context: /ubl:Invoice/cac:TaxTotal | /cn:CreditNote/cac:TaxTotal
Test: not((xs:decimal(child::cbc:TaxAmount)= round((sum(cac:TaxSubtotal/xs:decimal(cbc:TaxAmount)) * 10 * 10)) div 100) or not(cac:TaxSubtotal))

CII

Context: //ram:SpecifiedTradeSettlementHeaderMonetarySummation/ram:TaxTotalAmount[@currencyID=/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:InvoiceCurrencyCode]
Test: not(. = (round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CalculatedAmount)*10*10)div 100) )

Related rules

BR-CO-11The sum of allowances (BT-107) does not equal the individual allowances (BT-92)
BR-CO-12The sum of charges (BT-108) does not equal the individual charges (BT-99)
BR-CO-13The total without VAT (BT-109) does not follow from lines, allowances and charges
BR-CO-15The total with VAT (BT-112) is not the net total (BT-109) plus VAT (BT-110)
BR-CO-16The amount due (BT-115) is not the total with VAT (BT-112) minus paid amount (BT-113) plus rounding (BT-114)
BR-CO-17A VAT amount (BT-117) does not match the taxable amount (BT-116) and rate (BT-119)

All validation rules

Technical explanation by robin.vision, not tax or legal advice. Rules as of 31 August 2026 (KoSIT validator configuration).