{
  "id": "BR-CO-14",
  "country": "EU",
  "syntax": "ubl",
  "group": "totals",
  "severity": "fatal",
  "severity_note": "fatal, from the Flag column of the Peppol BIS Billing 3.0 UBL rules index retrieved 2026-10-17.",
  "spec": "Peppol BIS Billing 3.0, May 2026 release, EN 16931 model bound to UBL",
  "statement": "Invoice total VAT amount (BT-110) = Σ VAT category tax amount (BT-117).",
  "statement_lang": "en",
  "context": "/ubl:Invoice/cac:TaxTotal | /cn:CreditNote/cac:TaxTotal",
  "test": "(xs:decimal(child::cbc:TaxAmount)= round((sum(cac:TaxSubtotal/xs:decimal(cbc:TaxAmount)) * 10 * 10)) div 100) or not(cac:TaxSubtotal)",
  "meaning": "The invoice total VAT amount (BT-110) must equal the sum of the VAT category tax amounts (BT-117). The published test also allows a tax total that has no VAT breakdown.",
  "fix": "Set BT-110 to the sum of the VAT category tax amounts (BT-117) in that tax total.",
  "example_fail": "VAT category tax amounts are 19 and 7, and BT-110 is 19.",
  "example_pass": "Those same amounts, and BT-110 is 26.",
  "example_note": "Illustration of the condition in the official statement. Not an example published by the source.",
  "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-CO-14/",
  "source_retrieved": "2026-10-17",
  "last_verified": "2026-10-17"
}