CII CrossIndustryInvoice — BR-CO-13, the discount never reaches the tax basis

Name: CII CrossIndustryInvoice — BR-CO-13, the discount never reaches the tax basis — CII D16B (CrossIndustryInvoice) sample file
Creator: ValidateFin
License: https://creativecommons.org/licenses/by/4.0/

A document-level discount that only half exists: the invoice grants 200.00 (BT-107), computes VAT on the discounted base (1 800.00 x 19 % = 342.00 — correct), but BT-109 (TaxBasisTotalAmount) still declares the undiscounted 2 000.00. BR-CO-13 says BT-109 = BT-106 - BT-107 + BT-108, so the buyer is billed for 200.00 the seller believed they had given away.

CII D16B (CrossIndustryInvoice) — Invalid

CII invoice (XRechnung / Factur-X syntax) CII D16B (CrossIndustryInvoice) EN 16931 / XRechnung 3.0Expected result: Invalid — 2 errors

What this file shows

Transactions	2
Total	€2,342.00

The defects it carries

BR-CO-13BR-CO-13: TaxBasisTotalAmount (2000.00) must equal LineTotal - Allowances + Charges (1800.00).

Quoted verbatim from the validator, not paraphrased.

Last verified: 2026-07-12License: CC-BY-4.0

Download the file Open the matching validator

Every party, IBAN and amount below is fictitious. The IBANs are structurally valid — they pass the mod-97 check — but they belong to no real account.

File content

<?xml version="1.0" encoding="UTF-8"?>
<!--
  ValidateFin sample file — CII (UN/CEFACT Cross Industry Invoice), XRechnung 3.0.
  DELIBERATELY BROKEN — BR-CO-13: the document level discount never reaches the tax basis.
  The invoice grants a 200.00 volume discount (BG-20, BT-107 = 200.00) and computes VAT on
  the discounted base (1 800.00 x 19 % = 342.00 — correct), but BT-109
  (TaxBasisTotalAmount) still declares the undiscounted 2 000.00. BR-CO-13 states that
  BT-109 = BT-106 - BT-107 + BT-108, so the invoice bills 200.00 it just gave away.
  Expected validation result: INVALID.

  All parties and account numbers are fictitious.
  Reference page: https://validatefin.com/en/resources/samples/cii-broken-tax-basis
  License: CC-BY-4.0
-->
<rsm:CrossIndustryInvoice
    xmlns:rsm="urn:un:unece:uncefact:data:standard:CrossIndustryInvoice:100"
    xmlns:ram="urn:un:unece:uncefact:data:standard:ReusableAggregateBusinessInformationEntity:100"
    xmlns:udt="urn:un:unece:uncefact:data:standard:UnqualifiedDataType:100">
  <rsm:ExchangedDocumentContext>
    <ram:BusinessProcessSpecifiedDocumentContextParameter>
      <ram:ID>urn:fdc:peppol.eu:2017:poacc:billing:01:1.0</ram:ID>
    </ram:BusinessProcessSpecifiedDocumentContextParameter>
    <ram:GuidelineSpecifiedDocumentContextParameter>
      <ram:ID>urn:cen.eu:en16931:2017#compliant#urn:xeinkauf.de:kosit:xrechnung_3.0</ram:ID>
    </ram:GuidelineSpecifiedDocumentContextParameter>
  </rsm:ExchangedDocumentContext>

  <rsm:ExchangedDocument>
    <ram:ID>NWL-2026-0671</ram:ID>
    <ram:TypeCode>380</ram:TypeCode>
    <ram:IssueDateTime>
      <udt:DateTimeString format="102">20260327</udt:DateTimeString>
    </ram:IssueDateTime>
    <ram:IncludedNote>
      <ram:Content>Volume discount granted but not deducted from the taxable basis.</ram:Content>
    </ram:IncludedNote>
  </rsm:ExchangedDocument>

  <rsm:SupplyChainTradeTransaction>
    <ram:IncludedSupplyChainTradeLineItem>
      <ram:AssociatedDocumentLineDocument>
        <ram:LineID>1</ram:LineID>
      </ram:AssociatedDocumentLineDocument>
      <ram:SpecifiedTradeProduct>
        <ram:Name>Warehouse trolley</ram:Name>
        <ram:Description>Warehouse trolley, 300 kg capacity</ram:Description>
      </ram:SpecifiedTradeProduct>
      <ram:SpecifiedLineTradeAgreement>
        <ram:NetPriceProductTradePrice>
          <ram:ChargeAmount>150.00</ram:ChargeAmount>
        </ram:NetPriceProductTradePrice>
      </ram:SpecifiedLineTradeAgreement>
      <ram:SpecifiedLineTradeDelivery>
        <ram:BilledQuantity unitCode="C62">8</ram:BilledQuantity>
      </ram:SpecifiedLineTradeDelivery>
      <ram:SpecifiedLineTradeSettlement>
        <ram:ApplicableTradeTax>
          <ram:TypeCode>VAT</ram:TypeCode>
          <ram:CategoryCode>S</ram:CategoryCode>
          <ram:RateApplicablePercent>19</ram:RateApplicablePercent>
        </ram:ApplicableTradeTax>
        <ram:SpecifiedTradeSettlementLineMonetarySummation>
          <ram:LineTotalAmount>1200.00</ram:LineTotalAmount>
        </ram:SpecifiedTradeSettlementLineMonetarySummation>
      </ram:SpecifiedLineTradeSettlement>
    </ram:IncludedSupplyChainTradeLineItem>

    <ram:IncludedSupplyChainTradeLineItem>
      <ram:AssociatedDocumentLineDocument>
        <ram:LineID>2</ram:LineID>
      </ram:AssociatedDocumentLineDocument>
      <ram:SpecifiedTradeProduct>
        <ram:Name>Safety strap set</ram:Name>
        <ram:Description>Safety strap set for pallet loads</ram:Description>
      </ram:SpecifiedTradeProduct>
      <ram:SpecifiedLineTradeAgreement>
        <ram:NetPriceProductTradePrice>
          <ram:ChargeAmount>40.00</ram:ChargeAmount>
        </ram:NetPriceProductTradePrice>
      </ram:SpecifiedLineTradeAgreement>
      <ram:SpecifiedLineTradeDelivery>
        <ram:BilledQuantity unitCode="C62">20</ram:BilledQuantity>
      </ram:SpecifiedLineTradeDelivery>
      <ram:SpecifiedLineTradeSettlement>
        <ram:ApplicableTradeTax>
          <ram:TypeCode>VAT</ram:TypeCode>
          <ram:CategoryCode>S</ram:CategoryCode>
          <ram:RateApplicablePercent>19</ram:RateApplicablePercent>
        </ram:ApplicableTradeTax>
        <ram:SpecifiedTradeSettlementLineMonetarySummation>
          <ram:LineTotalAmount>800.00</ram:LineTotalAmount>
        </ram:SpecifiedTradeSettlementLineMonetarySummation>
      </ram:SpecifiedLineTradeSettlement>
    </ram:IncludedSupplyChainTradeLineItem>

    <ram:ApplicableHeaderTradeAgreement>
      <ram:BuyerReference>04011000-12345-34</ram:BuyerReference>
      <ram:SellerTradeParty>
        <ram:Name>Nordwind Logistik GmbH</ram:Name>
        <ram:DefinedTradeContact>
          <ram:PersonName>Rechnungsstelle</ram:PersonName>
          <ram:TelephoneUniversalCommunication>
            <ram:CompleteNumber>+49 40 555 0100</ram:CompleteNumber>
          </ram:TelephoneUniversalCommunication>
          <ram:EmailURIUniversalCommunication>
            <ram:URIID>[email protected]</ram:URIID>
          </ram:EmailURIUniversalCommunication>
        </ram:DefinedTradeContact>
        <ram:PostalTradeAddress>
          <ram:PostcodeCode>20457</ram:PostcodeCode>
          <ram:LineOne>Speicherstrasse 12</ram:LineOne>
          <ram:CityName>Hamburg</ram:CityName>
          <ram:CountryID>DE</ram:CountryID>
        </ram:PostalTradeAddress>
        <ram:URIUniversalCommunication>
          <ram:URIID schemeID="EM">[email protected]</ram:URIID>
        </ram:URIUniversalCommunication>
        <ram:SpecifiedTaxRegistration>
          <ram:ID schemeID="VA">DE123456789</ram:ID>
        </ram:SpecifiedTaxRegistration>
      </ram:SellerTradeParty>
      <ram:BuyerTradeParty>
        <ram:Name>Bundesamt fuer Logistik</ram:Name>
        <ram:PostalTradeAddress>
          <ram:PostcodeCode>10117</ram:PostcodeCode>
          <ram:LineOne>Wilhelmstrasse 40</ram:LineOne>
          <ram:CityName>Berlin</ram:CityName>
          <ram:CountryID>DE</ram:CountryID>
        </ram:PostalTradeAddress>
        <ram:URIUniversalCommunication>
          <ram:URIID schemeID="EM">[email protected]</ram:URIID>
        </ram:URIUniversalCommunication>
      </ram:BuyerTradeParty>
    </ram:ApplicableHeaderTradeAgreement>

    <ram:ApplicableHeaderTradeDelivery>
      <ram:ActualDeliverySupplyChainEvent>
        <ram:OccurrenceDateTime>
          <udt:DateTimeString format="102">20260325</udt:DateTimeString>
        </ram:OccurrenceDateTime>
      </ram:ActualDeliverySupplyChainEvent>
    </ram:ApplicableHeaderTradeDelivery>

    <ram:ApplicableHeaderTradeSettlement>
      <ram:InvoiceCurrencyCode>EUR</ram:InvoiceCurrencyCode>
      <ram:SpecifiedTradeSettlementPaymentMeans>
        <ram:TypeCode>58</ram:TypeCode>
        <ram:PayeePartyCreditorFinancialAccount>
          <ram:IBANID>DE02120300000000202051</ram:IBANID>
        </ram:PayeePartyCreditorFinancialAccount>
      </ram:SpecifiedTradeSettlementPaymentMeans>
      <ram:ApplicableTradeTax>
        <ram:CalculatedAmount>342.00</ram:CalculatedAmount>
        <ram:TypeCode>VAT</ram:TypeCode>
        <ram:BasisAmount>1800.00</ram:BasisAmount>
        <ram:CategoryCode>S</ram:CategoryCode>
        <ram:RateApplicablePercent>19</ram:RateApplicablePercent>
      </ram:ApplicableTradeTax>
      <ram:SpecifiedTradeAllowanceCharge>
        <ram:ChargeIndicator>

160 / 190 lines shown — the complete file is in the download above.

How we know these results hold

Every file in this library is run through the site's own validator on each build. The expected result stated above is asserted by an automated test — if a file stopped matching what this page claims, the build would fail. Two inherited fixtures were repaired this way before publication: three IBANs failed the mod-97 check and several names used characters outside the basic SEPA character set.

CII invoice (XRechnung / Factur-X syntax)

All sample files https://validatefin.com/samples/cii-broken-tax-basis.xml