BR-CO-14 The VAT total doesn't match the VAT breakdown

What it means

The invoice's total VAT amount (BT-110) must equal the sum of the tax amounts in the VAT breakdown (BT-117, one per VAT category and rate). Here the two differ.

Common causes

• VAT is calculated and rounded per line, and the total is the sum of line VAT, while the breakdown is calculated per rate.
• A VAT rate used on some lines has no entry in the breakdown, or appears twice.
• The total VAT is given in the wrong currency, or a second VAT total in the accounting currency is mixed up with it.

How to fix it

Calculate the VAT once per category and rate in the breakdown, then set BT-110 to the exact sum of those amounts.

Who fixes it: The sender's invoicing software; the sender fixes the VAT calculation and issues a new invoice.

Invoice fields involved

BT-110 BT-117 BG-23

Related rules

• BR-CO-15 The total with VAT isn't the net total plus VAT
• BR-CO-17 The VAT amount doesn't match the taxable amount and rate
• PEPPOL-EN16931-R053 There must be exactly one VAT total with a breakdown

This is our own plain-language explanation, not the official rule text. The official definition is in the first source below.