BR-CO-15: Total with VAT does not equal net total + VAT

Official text

Invoice total amount with VAT (BT-112) = Invoice total amount without VAT (BT-109) + Invoice total VAT amount (BT-110).

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 with VAT must equal the total without VAT plus the total VAT.

When it happens

• The system rounded the total to the nearest riyal or quarter riyal.
• The final price is stored with VAT and the system copied it without checking the sum.

How to fix it

1. Compute TaxInclusiveAmount = TaxExclusiveAmount + total VAT.
2. To round what the customer pays, use PayableRoundingAmount and leave this field alone.

Example

<cac:LegalMonetaryTotal>
  <cbc:TaxExclusiveAmount currencyID="SAR">201.00</cbc:TaxExclusiveAmount>
  <cbc:TaxInclusiveAmount currencyID="SAR">231.00</cbc:TaxInclusiveAmount>
  …
</cac:LegalMonetaryTotal>
<!-- VAT total 30.15 -->

<cac:LegalMonetaryTotal>
  <cbc:TaxExclusiveAmount currencyID="SAR">201.00</cbc:TaxExclusiveAmount>
  <cbc:TaxInclusiveAmount currencyID="SAR">231.15</cbc:TaxInclusiveAmount>
  …
</cac:LegalMonetaryTotal>
<!-- VAT total 30.15 -->

We ran the wrong example through ZATCA's SDK 238-R3.3.8 on 26 October 2026 and it raised BR-CO-15, along with BR-CO-16. 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-CO-14 Total VAT does not equal the sum of category VAT
• BR-CO-16 Amount due for payment (BT-115) = Invoice total amount with VAT (BT-112) -Pre-Paid amount (BT-113) + Rounding amount (BT-114).
• BR-CO-13 Invoice total amount without VAT (BT-109) = Σ Invoice line net amount (BT-131) - Sum of allowances on document level (BT-107) + Sum of charges on document level (BT-108).

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