BR-CO-17: VAT amount must equal taxable base times rate
VAT amount must equal taxable base times rate; multiply the taxable base by the VAT percentage and round to two decimal places.
What the rule says
[BR-CO-17]-VAT category tax amount (BT-117) = VAT category taxable amount (BT-116) x (VAT category rate (BT-119) / 100), rounded to two decimals.
Official en16931 source, version 1.3.16. EUPL 1.2; sources, licences and notices. Syntax and business checks are separate; this is not certification.
VAT amount must equal taxable base times rate
VAT amount must equal taxable base times rate. The controlled example changes the specific field or group named by this rule. Set only /*/cac:TaxTotal/cac:TaxSubtotal[1]/cbc:TaxAmount to '23.00'.
Business terms: BT-116, BT-117, BT-119.
Multiply the taxable base by the VAT percentage and round to two decimal places.
Reproduced failure and correction
Tested on 2 November 2026 with the production SaxonC-HE 13.1 / saxonche 13.1.1 engine, en16931 mode, UBL. The XSD passes; the report then contains BR-CO-17. Restoring this fragment makes the complete original invoice pass the selected checks.
[BR-CO-17]-VAT category tax amount (BT-117) = VAT category taxable amount (BT-116) x (VAT category rate (BT-119) / 100), rounded to two decimals.Additional triggered rules: 2. BR-CO-14, BR-S-09. Counts include distinct error and warning codes; the target code is excluded.
Precise mutated XPath: /*/cac:TaxTotal/cac:TaxSubtotal[1]/cbc:TaxAmount.
Calculation using this invoice
VAT breakdown amount shown: 23.00 EUR. Expected: round(100.00 × 21 / 100, 2) = 21.00 EUR. Difference: 2.00 EUR. Round to two decimal places; the 2.00 error exceeds the pinned rule’s tolerance.
Before: triggers this rule
<cac:TaxSubtotal xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2" xmlns:ubl="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2" xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
<cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">23.00</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:ID>S</cbc:ID>
<cbc:Percent>21</cbc:Percent>
<cac:TaxScheme>
<cbc:ID>VAT</cbc:ID>
</cac:TaxScheme>
</cac:TaxCategory>
</cac:TaxSubtotal>
After: passes
<cac:TaxSubtotal xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2" xmlns:ubl="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2" xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
<cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">21.00</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:ID>S</cbc:ID>
<cbc:Percent>21</cbc:Percent>
<cac:TaxScheme>
<cbc:ID>VAT</cbc:ID>
</cac:TaxScheme>
</cac:TaxCategory>
</cac:TaxSubtotal>
The context shown is part of a complete invoice; it is not a standalone invoice. Mutation: value at /*/cac:TaxTotal/cac:TaxSubtotal[1]/cbc:TaxAmount. The passing baseline is validated with the selected pinned package. UBL examples use a controlled single-line adaptation of the official XRechnung example; the CII example uses the official EN 16931 baseline.
Download complete failing invoice · Download complete passing invoice
Check the rest of the invoice
Repair the source data and exporter, then validate the complete invoice again with the same package. Review every remaining error and warning; a passing rule is not a guarantee of recipient acceptance.
EN 16931 syntax and business checks · XRechnung profile requirements · Pro/Team batch checks.