BR-CO-13
Invoice Total Without VAT Incorrect (BT-109)
What This Error Means
BR-CO-13 checks the net total: invoice total amount without VAT (BT-109) = sum of invoice line net amounts (BT-106) − sum of document-level allowances (BT-107) + sum of document-level charges (BT-108). In UBL that is cbc:TaxExclusiveAmount = cbc:LineExtensionAmount − cbc:AllowanceTotalAmount + cbc:ChargeTotalAmount, all inside cac:LegalMonetaryTotal; in CII ram:TaxBasisTotalAmount. The result is rounded to two decimals and must match exactly. The rule is fatal. The VAT total (BT-110) is a different rule, BR-CO-14.
Why this happens
The rule has four branches, depending on whether BT-107 and BT-108 exist; without either of them, BT-109 must equal BT-106 exactly. Typical causes: a document-level discount was applied to the lines and then subtracted again from BT-109; cac:AllowanceCharge exists but cbc:AllowanceTotalAmount or cbc:ChargeTotalAmount is missing (BR-CO-11 or BR-CO-12 usually fires as well); a freight or packaging charge was added to BT-109 without a matching cac:AllowanceCharge; the gross amount including VAT was written into cbc:TaxExclusiveAmount; or BT-106 is wrong in the first place (BR-CO-10). Because BT-109 feeds the gross total, a BR-CO-13 error almost always comes with BR-CO-15.
How to Fix It
Set cbc:TaxExclusiveAmount to cbc:LineExtensionAmount minus cbc:AllowanceTotalAmount plus cbc:ChargeTotalAmount. Every document-level cac:AllowanceCharge must be reflected in these totals, and VAT must not be included in BT-109.
Step-by-step
1) Fix BR-CO-10 first so that BT-106 is right. 2) List every document-level cac:AllowanceCharge: ChargeIndicator false is an allowance (BT-92), true is a charge (BT-99). 3) Set cbc:AllowanceTotalAmount to the sum of all allowances and cbc:ChargeTotalAmount to the sum of all charges, or leave each out if there are none. 4) Compute cbc:TaxExclusiveAmount = LineExtensionAmount − AllowanceTotalAmount + ChargeTotalAmount and round to two decimals. 5) Give each allowance or charge a VAT category and rate, because it also changes the taxable amount per rate (BR-S-08). 6) Recalculate VAT, then BT-112 and BT-115. 7) Validate again.
<!-- Document-level allowance of 50.00 on lines totalling 1500.00 -->
<cac:AllowanceCharge>
<cbc:ChargeIndicator>false</cbc:ChargeIndicator>
<cbc:AllowanceChargeReason>Treuerabatt</cbc:AllowanceChargeReason>
<cbc:Amount currencyID="EUR">50.00</cbc:Amount>
<cac:TaxCategory>
<cbc:ID>S</cbc:ID>
<cbc:Percent>19</cbc:Percent>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:TaxCategory>
</cac:AllowanceCharge>
<!-- ... cac:TaxTotal: TaxableAmount 1450.00, TaxAmount 275.50 ... -->
<cac:LegalMonetaryTotal>
<cbc:LineExtensionAmount currencyID="EUR">1500.00</cbc:LineExtensionAmount>
<cbc:TaxExclusiveAmount currencyID="EUR">1450.00</cbc:TaxExclusiveAmount>
<cbc:TaxInclusiveAmount currencyID="EUR">1725.50</cbc:TaxInclusiveAmount>
<cbc:AllowanceTotalAmount currencyID="EUR">50.00</cbc:AllowanceTotalAmount>
<cbc:PayableAmount currencyID="EUR">1725.50</cbc:PayableAmount>
</cac:LegalMonetaryTotal>Fix Automatically
Upload your invoice to our Smart Repair engine. It checks the file against the full KoSIT rule set, including BR-CO-13, and corrects supported fields with a GoBD audit trail.
Open Smart RepairFrequently asked questions
What is the difference between BR-CO-13 and BR-CO-14?
BR-CO-13 checks the net total BT-109 against lines, allowances and charges. BR-CO-14 checks the VAT total BT-110 against the sum of the VAT amounts per category (BT-117).
Where do I put a discount on the whole invoice?
Into a document-level cac:AllowanceCharge with ChargeIndicator false, a reason and a VAT category. Its amount goes into cbc:AllowanceTotalAmount and reduces cbc:TaxExclusiveAmount. The line amounts stay unchanged.
Related Errors
Other commonly encountered validation errors