BR-CO-14: Total VAT does not equal the sum of category VAT

Official text

Invoice total VAT amount (BT-110) = Σ VAT category tax amount (BT-117).

Error · Source: ZATCA E-Invoicing SDK 238-R3.3.8 · Electronic Invoice XML Implementation Standard v1.2, 19 May 2023, §13.2.2, p. 38 · Checked: 26 October 2026

What it means

The invoice total VAT must equal the sum of the VAT amounts in every breakdown (TaxSubtotal).

When it happens

• The total was computed from the lines and the breakdown from the categories, and rounding split them.
• A VAT category is missing from the breakdown while its VAT is in the total.

How to fix it

1. Compute the total by adding up the TaxSubtotal/TaxAmount values in the file.
2. Write the same figure in the first TaxTotal (the one without a breakdown).

Example

<cac:TaxTotal>
  <cbc:TaxAmount currencyID="SAR">31.15</cbc:TaxAmount>
  <cac:TaxSubtotal>
    <cbc:TaxableAmount currencyID="SAR">201.00</cbc:TaxableAmount>
    <cbc:TaxAmount currencyID="SAR">30.15</cbc:TaxAmount>
    …
  </cac:TaxSubtotal>
</cac:TaxTotal>

<cac:TaxTotal>
  <cbc:TaxAmount currencyID="SAR">30.15</cbc:TaxAmount>
  <cac:TaxSubtotal>
    <cbc:TaxableAmount currencyID="SAR">201.00</cbc:TaxableAmount>
    <cbc:TaxAmount currencyID="SAR">30.15</cbc:TaxAmount>
    …
  </cac:TaxSubtotal>
</cac:TaxTotal>

We ran the wrong example through ZATCA's SDK 238-R3.3.8 on 26 October 2026 and it raised BR-CO-14. The example is an excerpt of ZATCA's sample Simplified/Invoice/Simplified_Invoice.xml with one change; the sample without it does not raise the code.

Related codes

• BR-S-09 Standard-rate VAT does not equal amount × rate
• BR-CO-15 Total with VAT does not equal net total + VAT
• BR-KSA-EN16931-08 More than one tax total with a breakdown

Terms on this page

Last updated: 26 October 2026 · What we don't do · Methodology · Correct us · Changelog

First published 2026-10-26 · Archived copy