BR-CO-15 Total with VAT doesn't match

The total with VAT must equal the total without VAT plus the VAT total.

What the rule says

Invoice total amount with VAT (BT-112) = Invoice total amount without VAT (BT-109) + Invoice total VAT amount (BT-110).

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

Why it happens

The total with VAT (BT-112) isn't the total without VAT (BT-109) plus the VAT total (BT-110). Often the gross total was rounded or edited separately.

How to fix it

Compute the gross total as net total plus VAT total, with no separate rounding. If the amount due has to be rounded, use the rounding amount field (BT-114) instead.

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-15

The total with VAT must be exactly the total without VAT plus the total VAT. Nothing else goes into it: no prepayments, no rounding to a convenient amount.

Worked example: 450.00 + 85.50 VAT = 535.50. If the software rounds the gross total to 535.00 for cash payment, the check fails. The right way is to keep the total with VAT at 535.50, put −0.50 in the rounding amount (BT-114), and make the amount due 535.00. Rounding only affects the amount due, which is checked separately by BR-CO-16.

This is also the error you see if someone changes the gross total in the XML by hand. Filekin's validator will usually show BR-CO-16 at the same time, since the amount due no longer fits either.

The fields involved

BT-112 Invoice total amount with VAT: CII ram:SpecifiedTradeSettlementHeaderMonetarySummation/ram:GrandTotalAmount; UBL cac:LegalMonetaryTotal/cbc:TaxInclusiveAmount
BT-109 Invoice total amount without VAT: CII ram:SpecifiedTradeSettlementHeaderMonetarySummation/ram:TaxBasisTotalAmount; UBL cac:LegalMonetaryTotal/cbc:TaxExclusiveAmount
BT-110 Invoice total VAT amount: CII ram:SpecifiedTradeSettlementHeaderMonetarySummation/ram:TaxTotalAmount; UBL cac:TaxTotal/cbc:TaxAmount

Typical situations

The gross total was rounded to whole euros or to 5 cents.
A deposit was subtracted from the gross total instead of being recorded as paid.
VAT was recalculated after a change, but the gross total wasn't.

Example

Totals with a rounded amount due, written correctly (CII):

<ram:TaxBasisTotalAmount>450.00</ram:TaxBasisTotalAmount>
<ram:TaxTotalAmount currencyID="EUR">85.50</ram:TaxTotalAmount>
<ram:RoundingAmount>-0.50</ram:RoundingAmount>
<ram:GrandTotalAmount>535.50</ram:GrandTotalAmount>
<ram:DuePayableAmount>535.00</ram:DuePayableAmount>