BR-CO-14: Total VAT is not the sum of the groups. How to fix it
The invoice total VAT amount (BT-110) does not equal the tax amounts of the individual VAT breakdown groups (BT-117) added together.
Error: the invoice is refusedFrom the European norm EN 16931
The rule, in its own words
Invoice total VAT amount (BT-110) = Σ VAT category tax amount (BT-117).
Fields involved: BT-110, BT-117
What the rule checks
The rule adds up the tax amounts of every group in the VAT breakdown (BT-117) and compares the result with the invoice total VAT amount (BT-110). The two must agree, to the cent.
Why files fail it
- VAT was rounded per line and added up for the total, while the VAT groups applied the rate to the taxable amount. The two routes are often a cent apart.
- The total was typed by hand, or not recalculated after a change. The report then usually shows BR-CO-15 as well, because net plus VAT no longer gives the gross total.
- A VAT group is missing from the breakdown, but its tax is still included in the total.
How to fix it
- Make the "Invoice total VAT amount" (BT-110) the sum of the "VAT category tax amount" (BT-117) of every group, not a separate calculation over the lines.
- Round per group and add up the rounded group amounts. Rounding per line is the usual cause of the missing or extra cent.
- Then check BR-CO-15: the gross total (BT-112) must be the net total (BT-109) plus this VAT total.
- In our form the total VAT is not a box you can type in: it is calculated as the sum of the VAT groups, so this error cannot arise.
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