BR-CO-15 Gross total is not net plus VAT

In the invoice data one simple rule applies: gross = net + VAT, to the cent. In this invoice the sum doesn’t add up.

The message in the validation report

[BR-CO-15] Invoice total amount with VAT (BT-112) = Invoice total amount without VAT (BT-109) + Invoice total VAT amount (BT-110).

Common causes

• Gross prices: the software converts gross to net and rounds in a different place.
• VAT was rounded per line and added up; EN 16931 calculates VAT per rate on the total.
• The VAT total (BT-110) is missing or in the wrong currency.

How to fix it

1. Calculate VAT per rate from the net total and round once.
2. Then build gross from net + VAT, not the other way round.
3. With gross prices: convert lines to net before creating the e-invoice.

What it should look like (XRechnung, CII syntax)

<ram:TaxBasisTotalAmount>1000.00</ram:TaxBasisTotalAmount>
<ram:TaxTotalAmount currencyID="EUR">190.00</ram:TaxTotalAmount>
<ram:GrandTotalAmount>1190.00</ram:GrandTotalAmount>

Want to read or check an invoice you received? Open XRechnung · Check invoice

More error codes

• BR-DE-15Leitweg-ID / buyer reference missing
• BR-DE-1Payment instructions missing
• BR-DE-2Seller contact missing (also BR-DE-5, -6, -7)
• BR-DE-21Not an XRechnung (wrong specification identifier)
• BR-DE-23-aCredit transfer without IBAN
• BR-DE-18Skonto (cash discount) in the wrong format
• BR-CO-10Sum of line amounts does not match
• BR-S-08VAT breakdown per rate does not match
• BR-CL-23Invalid unit code (e.g. “Stk”)

Guides to German e-invoicing

• Open an XRechnung and save it as PDF
• ZUGFeRD or XRechnung: which one do I need?
• E-invoices for small businesses under § 19 UStG
• Sending an XRechnung to a German authority

Rule text from the official KoSIT validation rules (XRechnung 3.0.2, EN 16931). General technical explanation, not tax or legal advice.