# BR-CO-14

Quoted from a public specification. This page is not a validator, and it is not tax, legal, or accounting advice.

- Country: EU
- Syntax: UBL
- Severity: fatal
- Statement language: en
- Last verified: 2026-10-17

## Official statement

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

Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-CO-14/

Peppol BIS Billing 3.0, May 2026 release, EN 16931 model bound to UBL

Severity note: fatal, from the Flag column of the Peppol BIS Billing 3.0 UBL rules index retrieved 2026-10-17.

## Plain-language reading

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.

## What to change

Set BT-110 to the sum of the VAT category tax amounts (BT-117) in that tax total.

## Illustration

Illustration of the condition in the official statement. Not an example published by the source.

**Fails the stated condition.** VAT category tax amounts are 19 and 7, and BT-110 is 19.

**Passes the stated condition.** Those same amounts, and BT-110 is 26.

## Published context and test

Copied from the source. Not reimplemented on this page.

```
/ubl:Invoice/cac:TaxTotal | /cn:CreditNote/cac:TaxTotal
```

```
(xs:decimal(child::cbc:TaxAmount)= round((sum(cac:TaxSubtotal/xs:decimal(cbc:TaxAmount)) * 10 * 10)) div 100) or not(cac:TaxSubtotal)
```

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