Error code BR-CO-14 means: the total VAT amount does not equal the sum of the VAT amounts per category.
What does BR-CO-14 mean?
The validator shows this message (as worded in the official rules):
[BR-CO-14]-Invoice total VAT amount (BT-110) = Σ VAT category tax amount (BT-117).An e-invoice contains a VAT breakdown with one entry per VAT category and rate (BG-23, cac:TaxSubtotal). The total VAT amount (BT-110, cac:TaxTotal/cbc:TaxAmount) must exactly equal the sum of the VAT amounts in that breakdown (BT-117, TaxSubtotal/TaxAmount).
Common causes
- The software calculates the VAT total on the lines, but the breakdown per rate in another way.
- A rate or category is missing from the VAT breakdown.
- The VAT total was edited manually, for example to correct a rounding.
How to fix it as the sender
- First calculate the VAT per category and rate, then add those amounts up to the VAT total.
- Make sure every VAT category on the invoice has its own
cac:TaxSubtotal. - Never change the VAT total manually without also changing the breakdown.
Received an invoice with this error?
An invoice with this error is not compliant. Ask the supplier for a corrected invoice and do not change the XML yourself.
Example in the XML
❌ Wrong
<cac:TaxTotal>
<cbc:TaxAmount currencyID="EUR">64.00</cbc:TaxAmount>
<cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="EUR">300.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">63.00</cbc:TaxAmount>
...
</cac:TaxSubtotal>
</cac:TaxTotal>✅ Correct
<cac:TaxTotal>
<cbc:TaxAmount currencyID="EUR">63.00</cbc:TaxAmount>
<cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="EUR">300.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">63.00</cbc:TaxAmount>
...
</cac:TaxSubtotal>
</cac:TaxTotal>Both snippets come from a complete test invoice that we checked with our validator: the wrong version gives exactly this message, the correct version no errors at all.
Good to know
If you change the VAT total, the total with VAT changes as well. So check BR-CO-15 straight away.
Check your invoice
Drop your XML into the free validator. You see right away whether this error still occurs, with a link to the explanation for every message.
Official rule
The full rule with its technical test (Schematron) is in the official Peppol documentation:
Related error codes
- BR-CO-15: The total with VAT is not equal to the total without VAT plus the VAT amount.
- BR-CO-17: The VAT amount for a VAT rate does not equal the taxable amount × the rate.
Frequently asked questions about BR-CO-14
May VAT be rounded per line?
The standard calculates VAT per category in the breakdown, on the sum of the amounts. Rounding per line and adding up can create a difference of a few cents. The VAT total must always be the sum of the breakdown.
Where is the VAT breakdown in the XML?
In cac:TaxTotal/cac:TaxSubtotal, once per combination of VAT category and rate.