Fix BR-CO-17: VAT category tax amount (BT-117) does not add up

BR-CO-17 in your own invoice? Upload the file and find every error in seconds.

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What does BR-CO-17 mean?

The tax amount of a VAT breakdown must be the taxable amount times the rate. The rule checks this calculation.

Common causes of BR-CO-17

The VAT amount (BT-117) was set by hand and does not match base times rate.
The VAT rate (BT-119) in the breakdown does not match the percentage used.
Rounding was not done half-up to two decimal places.

How to fix BR-CO-17

Find the faulty spot in the XML. Open the XML of the invoice and go to field BT-117 along this XPath://ram:ApplicableTradeTax/ram:CalculatedAmount
Apply the fix. The VAT category tax amount of a VAT breakdown (BT-117, 'ram:CalculatedAmount') must be calculated from the taxable amount times the rate. Formula: BT-117 = BT-116 (base, 'ram:BasisAmount') x (BT-119 (rate, 'ram:RateApplicablePercent') / 100), rounded half-up to two decimal places. The wrong value is in 'ram:CalculatedAmount' of the affected 'ram:ApplicableTradeTax' group.
Validate again. Save the file and validate it again to check that BR-CO-17 is no longer reported.

Concrete fix

The VAT category tax amount of a VAT breakdown (BT-117, 'ram:CalculatedAmount') must be calculated from the taxable amount times the rate. Formula: BT-117 = BT-116 (base, 'ram:BasisAmount') x (BT-119 (rate, 'ram:RateApplicablePercent') / 100), rounded half-up to two decimal places. The wrong value is in 'ram:CalculatedAmount' of the affected 'ram:ApplicableTradeTax' group.

XPath//ram:ApplicableTradeTax/ram:CalculatedAmount

Before / after: the XML example

This is the spot in question before and after the fix (Cross Industry Invoice, ZUGFeRD/Factur-X).

Wrong

<ram:ApplicableTradeTax>
  <ram:CalculatedAmount>200.00</ram:CalculatedAmount>
  <ram:BasisAmount>1000.00</ram:BasisAmount>
  <ram:RateApplicablePercent>19</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>

Correct

<ram:ApplicableTradeTax>
  <ram:CalculatedAmount>190.00</ram:CalculatedAmount>
  <ram:BasisAmount>1000.00</ram:BasisAmount>
  <ram:RateApplicablePercent>19</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>

Frequent questions about BR-CO-17

How is the VAT amount per breakdown rounded?

Half-up to two decimal places. Example: 1000.00 x 19 / 100 = 190.00. The rounded value belongs in 'ram:CalculatedAmount' (BT-117).

Does BR-CO-17 apply per tax rate or to the whole invoice?

Per VAT breakdown (BG-23). Every 'ram:ApplicableTradeTax' group with its own rate must satisfy the formula BT-117 = BT-116 x (BT-119 / 100).

Related error codes

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