BR-CO-13 Total without VAT doesn't match

The total without VAT doesn't add up: it must be the sum of lines, minus discounts, plus charges.

What the rule says

Invoice total amount without VAT (BT-109) = Σ Invoice line net amount (BT-131) - Sum of allowances on document level (BT-107) + Sum of charges on document level (BT-108).

The rule's official wording (CEN / KoSIT). The German XRechnung rules are published in German.

Why it happens

The invoice total without VAT (BT-109) isn't the sum of the lines minus document-level discounts plus document-level charges. Often a discount was applied to the total but not written as an allowance.

How to fix it

Make sure every discount or charge on the whole invoice is listed as an allowance or charge, and that the total is calculated from those values.

Applies to

Every EN 16931 e-invoice: XRechnung, ZUGFeRD / Factur-X, Peppol and others.

Check your invoice again Create an invoice that passes

More about BR-CO-13

The total without VAT must equal the sum of the lines, minus the allowances on the whole invoice, plus the charges on the whole invoice, rounded to two decimals. Allowances are discounts such as a 10 % customer discount; charges are extras such as shipping or packaging billed for the whole order.

Worked example: lines add up to 500.00 and the customer gets 10 % off the whole order. If the file says total without VAT 450.00 but lists no allowance, the check fails, because 500.00 doesn't equal 450.00. Add an allowance of 50.00 (with its own VAT category and rate) and set the sum of allowances to 50.00; then 500.00 − 50.00 = 450.00.

An early payment discount (Skonto) is not an allowance: it depends on when the customer pays, so it belongs in the payment terms. XRechnung has a machine-readable format for it in the payment terms text, for example #SKONTO#TAGE=14#PROZENT=2.00#.

The fields involved

BT-109 Invoice total amount without VAT: CII ram:SpecifiedTradeSettlementHeaderMonetarySummation/ram:TaxBasisTotalAmount; UBL cac:LegalMonetaryTotal/cbc:TaxExclusiveAmount
BT-106 Sum of invoice line net amounts: CII ram:SpecifiedTradeSettlementHeaderMonetarySummation/ram:LineTotalAmount; UBL cac:LegalMonetaryTotal/cbc:LineExtensionAmount
BT-107 Sum of allowances on document level: CII ram:SpecifiedTradeSettlementHeaderMonetarySummation/ram:AllowanceTotalAmount; UBL cac:LegalMonetaryTotal/cbc:AllowanceTotalAmount
BT-108 Sum of charges on document level: CII ram:SpecifiedTradeSettlementHeaderMonetarySummation/ram:ChargeTotalAmount; UBL cac:LegalMonetaryTotal/cbc:ChargeTotalAmount

Typical situations

A discount was subtracted from the total without being written as an allowance.
Shipping costs were added to the total but not listed as a charge or as a line.
An early payment discount was deducted from the total in advance.
The allowance is listed, but the sum of allowances (BT-107) is missing or different.

Example

A 10 % discount on the whole invoice, written correctly (CII, shortened):

<ram:SpecifiedTradeAllowanceCharge>
  <ram:ChargeIndicator><udt:Indicator>false</udt:Indicator></ram:ChargeIndicator>
  <ram:ActualAmount>50.00</ram:ActualAmount>
  <ram:Reason>Customer discount 10 %</ram:Reason>
  <ram:CategoryTradeTax>
    <ram:TypeCode>VAT</ram:TypeCode>
    <ram:CategoryCode>S</ram:CategoryCode>
    <ram:RateApplicablePercent>19</ram:RateApplicablePercent>
  </ram:CategoryTradeTax>
</ram:SpecifiedTradeAllowanceCharge>

<ram:LineTotalAmount>500.00</ram:LineTotalAmount>
<ram:AllowanceTotalAmount>50.00</ram:AllowanceTotalAmount>
<ram:TaxBasisTotalAmount>450.00</ram:TaxBasisTotalAmount>