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    BR-CO – Conditions and calculations

    BR-CO-15: total with VAT (BT-112) is not net plus VAT

    ErrorEN 16931 business rule (CEN)

    Official message

    [BR-CO-15]-Invoice total amount with VAT (BT-112) = Invoice total amount without VAT (BT-109) + Invoice total VAT amount (BT-110).

    Source: CEN EN 16931, version 1.3.16

    What the message means

    The invoice total including VAT does not equal the amount without VAT plus the VAT amount. This simple equation is the first thing every recipient checks: net plus tax must give the gross amount exactly, to the cent. If it does not, the invoice is arithmetically wrong and the recipient rejects it without looking for the error.

    How to fix it

    Set TaxInclusiveAmount to TaxExclusiveAmount plus the TaxAmount in the invoice currency, rounded to two decimals. Check first which of the three values is actually wrong instead of adjusting the gross alone.

    Before – invalid
    <cac:TaxTotal>
  <cbc:TaxAmount currencyID="EUR">19.00</cbc:TaxAmount>
</cac:TaxTotal>
<cac:LegalMonetaryTotal>
  <cbc:TaxExclusiveAmount currencyID="EUR">100.00</cbc:TaxExclusiveAmount>
  <cbc:TaxInclusiveAmount currencyID="EUR">118.00</cbc:TaxInclusiveAmount>
</cac:LegalMonetaryTotal>
    After – corrected
    <cac:TaxTotal>
  <cbc:TaxAmount currencyID="EUR">19.00</cbc:TaxAmount>
</cac:TaxTotal>
<cac:LegalMonetaryTotal>
  <cbc:TaxExclusiveAmount currencyID="EUR">100.00</cbc:TaxExclusiveAmount>
  <cbc:TaxInclusiveAmount currencyID="EUR">119.00</cbc:TaxInclusiveAmount>
</cac:LegalMonetaryTotal>

    Frequently asked

    Which value is wrong when BR-CO-15 fires?

    Follow the chain: line sum (BT-106), net (BT-109), tax (BT-110). The first value that does not follow from the previous ones is the error.

    Does the rounding amount (BT-114) count here?

    No. BR-CO-15 only compares net plus tax with gross. The rounding amount enters the amount due (BT-115).

    Also seen when …

    • The amounts were taken from different sources, say the net from the order and the gross from the quote.
    • The gross was added up from gross lines while net and tax were rounded separately.
    • With two currencies in the invoice, the tax amount in accounting currency was used instead of the invoice currency.

    Fields concerned

    • BT-112
    • BT-109
    • BT-110

    Related rules

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    Technical details
    UBL · Context (XPath)
    /ubl:Invoice | /cn:CreditNote
    UBL · Schematron test
    every $Currency in cbc:DocumentCurrencyCode satisfies (count(cac:TaxTotal/xs:decimal(cbc:TaxAmount[@currencyID=$Currency])) eq 1) and (cac:LegalMonetaryTotal/xs:decimal(cbc:TaxInclusiveAmount) = round( (cac:LegalMonetaryTotal/xs:decimal(cbc:TaxExclusiveAmount) + cac:TaxTotal/xs:decimal(cbc:TaxAmount[@currencyID=$Currency])) * 10 * 10) div 100)
    CII · Context (XPath)
    /rsm:CrossIndustryInvoice
    CII · Schematron test
    every $Currency in /rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:InvoiceCurrencyCode satisfies ( ( count(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeSettlementHeaderMonetarySummation/ram:TaxTotalAmount[@currencyID = $Currency]) = 1 and xs:decimal((/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeSettlementHeaderMonetarySummation/ram:GrandTotalAmount)[1]) = round( ( xs:decimal((/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeSettlementHeaderMonetarySummation/ram:TaxBasisTotalAmount)[1]) + xs:decimal((/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeSettlementHeaderMonetarySummation/ram:TaxTotalAmount[@currencyID = $Currency])[1]) ) * 100 ) div 100 ) or ( xs:decimal((/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeSettlementHeaderMonetarySummation/ram:GrandTotalAmount)[1]) = xs:decimal((/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeSettlementHeaderMonetarySummation/ram:TaxBasisTotalAmount)[1]) ) )
    CII · Context (XPath)
    /rsm:CrossIndustryInvoice
    CII · Schematron test
    every $Currency in rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:InvoiceCurrencyCode satisfies ( count ( rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeSettlementHeaderMonetarySummation/ram:TaxTotalAmount[@currencyID=$Currency] ) eq 1 and (//ram:SpecifiedTradeSettlementHeaderMonetarySummation/xs:decimal(ram:GrandTotalAmount) = round( (//ram:SpecifiedTradeSettlementHeaderMonetarySummation/xs:decimal(ram:TaxBasisTotalAmount) + (//ram:SpecifiedTradeSettlementHeaderMonetarySummation/xs:decimal(ram:TaxTotalAmount[@currencyID=$Currency]))) * 10 * 10) div 100)) or (//ram:SpecifiedTradeSettlementHeaderMonetarySummation/xs:decimal(ram:GrandTotalAmount) = (//ram:SpecifiedTradeSettlementHeaderMonetarySummation/xs:decimal(ram:TaxBasisTotalAmount)))

    Explanation written on 14 September 2026