What is BR-DEC about?
The BR-DEC rule group checks number format only: almost every monetary amount in an e-invoice may carry at most two decimal places. This is not a VAT question but a rounding and format requirement from EN 16931. In German B2B a breach usually happens when a system writes amounts with three or more decimals, for example from unrounded intermediate results of quantity times unit price, or from percentage calculations on allowances and charges. The common thread: round every amount to two decimals before writing it into the XML. The rules cover all levels: line amounts, document level allowances and charges, the VAT breakdown and the invoice totals.
All rules in group BR-DEC
The document level allowance amount (BT-92) may have at most 2 decimal places.
The document level allowance base amount (BT-93) may have at most 2 decimal places.
The document level charge amount (BT-99) may have at most 2 decimal places.
The document level charge base amount (BT-100) may have at most 2 decimal places.
The sum of invoice line net amounts (BT-106) may have at most 2 decimal places.
The sum of allowances on document level (BT-107) may have at most 2 decimal places.
The sum of charges on document level (BT-108) may have at most 2 decimal places.
The invoice total amount without VAT (BT-109) may have at most 2 decimal places.
The invoice total VAT amount (BT-110) may have at most 2 decimal places.
The invoice total amount with VAT (BT-112) may have at most 2 decimal places.
The invoice total VAT amount in accounting currency (BT-111) may have at most 2 decimal places.
The paid amount (BT-113) may have at most 2 decimal places.
The rounding amount (BT-114) may have at most 2 decimal places.
The amount due for payment (BT-115) may have at most 2 decimal places.
The VAT category taxable amount (BT-116) may have at most 2 decimal places.
The VAT category tax amount (BT-117) may have at most 2 decimal places.
The invoice line net amount (BT-131) may have at most 2 decimal places.
The invoice line allowance amount (BT-136) may have at most 2 decimal places.
The invoice line allowance base amount (BT-137) may have at most 2 decimal places.
The invoice line charge amount (BT-141) may have at most 2 decimal places.
The invoice line charge base amount (BT-142) may have at most 2 decimal places.
Check BR-DEC automatically
Instead of digging through the XML by hand you can validate your ZUGFeRD or XRechnung file online – you get every violation with rule ID, affected field, fix and XPath, as a readable report or as JSON through the API.