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E-invoice error explained

BR-CO-14: Total VAT does not match the VAT breakdown

The VAT in the invoice header (BT-110) must equal the sum of the tax amounts of all VAT breakdown rows (BT-117).

What the rule checks

The VAT in the invoice header (BT-110) must equal the sum of the tax amounts of all VAT breakdown rows (BT-117). The breakdown has one row per VAT category and rate.

Official rule text

Invoice total VAT amount (BT-110) = Σ VAT category tax amount (BT-117).

Source: KoSIT configuration XRechnung 3.0.2 (31 Jan 2026).

Typical causes

  • The ERP rounds VAT per line and adds it up, while the breakdown computes per rate. This creates cent differences.
  • A VAT rate has no row in the breakdown.
  • BT-110 holds the VAT in accounting currency instead of invoice currency. VAT in accounting currency belongs in BT-111.

How to fix it

Compute the tax for each breakdown row (BT-116 times the rate, rounded to two decimals, see BR-CO-17) and set ram:TaxTotalAmount (BT-110) to the sum of these ram:CalculatedAmount values. BT-110 carries the currencyID attribute with the invoice currency.

Example

Wrong (CII)

<ram:ApplicableTradeTax>
  <ram:CalculatedAmount>180.50</ram:CalculatedAmount>
  <ram:TypeCode>VAT</ram:TypeCode>
  <ram:BasisAmount>950.00</ram:BasisAmount>
  <ram:CategoryCode>S</ram:CategoryCode>
  <ram:RateApplicablePercent>19</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>
<!-- ... -->
<ram:TaxTotalAmount currencyID="EUR">180.51</ram:TaxTotalAmount>

Right (CII)

<ram:ApplicableTradeTax>
  <ram:CalculatedAmount>180.50</ram:CalculatedAmount>
  <ram:TypeCode>VAT</ram:TypeCode>
  <ram:BasisAmount>950.00</ram:BasisAmount>
  <ram:CategoryCode>S</ram:CategoryCode>
  <ram:RateApplicablePercent>19</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>
<!-- ... -->
<ram:TaxTotalAmount currencyID="EUR">180.50</ram:TaxTotalAmount>

In Dynamics 365, Business Central and Finance

Sales / Project Operations: Sales and Project Operations have no e-invoice output out of the box. In the WBS Invoice Accelerator for Dynamics 365 the Accelerator computes every total of the e-invoice from the lines it writes to the file. If this rule appears for a file from the Accelerator, send the whole message to WBS.

Related error codes

All error codes

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