BR-CO-17 The VAT amount doesn't match the taxable amount and rate

What it means

In each entry of the VAT breakdown, the tax amount (BT-117) must be the taxable amount (BT-116) times the rate (BT-119), rounded to two decimals. The check allows a small rounding margin, so when it fails the gap is usually more than rounding.

Common causes

• The breakdown shows the wrong rate, for example the standard rate on a line taxed at a reduced rate.
• The tax was calculated on a different base than the taxable amount shown (for example before a discount).
• A rate of zero is combined with a tax amount above zero.

How to fix it

For each VAT category and rate, recalculate the tax from the taxable amount and rate shown in that breakdown entry, and make sure the rate matches the lines it covers.

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

Invoice fields involved

BT-117 BT-116 BT-119 BG-23

Related rules

• BR-CO-14 The VAT total doesn't match the VAT breakdown
• BR-S-08 The taxable amount for a VAT rate doesn't match the lines

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