BR-CO-13
VAT Total Calculation Error (BT-110)
What This Error Means
The invoice total VAT amount (BT-110) must equal the sum of all VAT category tax amounts (BT-117). Each VAT breakdown group must have an internally consistent taxable amount, rate, and resulting tax amount. Rounding must be applied per category, not to the sum.
Why this happens
BR-CO-13 fires when the invoice total VAT amount (BT-110, the document-level cbc:TaxAmount) does not equal the sum of the per-category tax amounts (BT-117, one per TaxSubtotal/BG-23). This happens when VAT is rounded once on the grand total instead of per category, when a tax category was added or removed without recalculating the total, or when the document-level TaxAmount is hard-coded from a different source than the line-derived breakdown. EN 16931 is strict here: rounding must be applied within each VAT breakdown group, and only then summed.
How to Fix It
Verify that each VAT category's taxable amount × rate = tax amount (±0.01 tolerance per category), and that all category tax amounts sum to the total VAT in cbc:TaxAmount.
Step-by-step
1) For each VAT category, compute TaxableAmount (BT-116) × Percent (BT-119) / 100 and round to 2 decimals — this is that category's BT-117. 2) Sum all category BT-117 values to obtain the document BT-110. 3) Set cbc:TaxAmount at document level to that sum, not to an independently rounded figure. 4) Ensure every distinct rate has its own TaxSubtotal — do not merge 19% and 7% lines into one category. 5) Re-validate; a residual mismatch usually means one category's internal calculation (BR-S-2/BR-Z-2 etc.) is itself off by a cent.
Fix Automatically
Upload your invoice to our Smart Repair engine. It will detect and fix BR-CO-13 errors automatically with a GoBD audit trail.
Open Smart RepairFrequently asked questions
How should I round VAT?
Round within each VAT category: TaxableAmount × rate, to 2 decimals, per category. Then sum the rounded category amounts. Never round only the grand total.
I have 19% and 7% items — one or two TaxSubtotals?
Two. Each distinct rate (and each distinct category) requires its own TaxSubtotal in BG-23, with its own TaxableAmount, Percent and TaxAmount.
Related Errors
Other commonly encountered validation errors