UBL Invoice — BR-CO-17, VAT amount does not equal base x rate

Name: UBL Invoice — BR-CO-17, VAT amount does not equal base x rate — UBL 2.1 Invoice sample file
Creator: ValidateFin
License: https://creativecommons.org/licenses/by/4.0/

Een btw-specificatie die niet klopt: 2.000,00 tegen 19 % is 380,00 btw, maar de factuur vermeldt 395,00. BR-CO-17 controleert btw-bedrag per categorie = maatstaf × tarief / 100, met de officiële marge van één munteenheid — een echte afrondingscent mag, dit gat van 15,00 niet. Alle andere totalen volgen het foute bedrag: zo overleeft een afrondingsbug tot in productie.

UBL 2.1 Invoice — Ongeldig

UBL-factuur (Peppol BIS 3.0) UBL 2.1 Invoice EN 16931 / Peppol BIS 3.0Verwacht resultaat: Ongeldig — 3 fouten

Wat dit bestand laat zien

Transacties	2
Totaal	€ 2.395,00

De gebreken die het bevat

BR-CO-17BR-CO-17: VAT category tax amount (395.00) at rate 19% must equal base × rate / 100 (380.00, margin ±1.00).

Letterlijk geciteerd uit de validator, niet geparafraseerd.

Laatst geverifieerd: 2026-07-12Licentie: CC-BY-4.0

Bestand downloaden Bijbehorende validator openen

Alle partijen, IBAN's en bedragen hieronder zijn fictief. De IBAN's zijn structureel geldig — ze doorstaan de mod-97-controle — maar horen bij geen enkele echte rekening.

Bestandsinhoud

<?xml version="1.0" encoding="UTF-8"?>
<!--
  ValidateFin sample file — UBL invoice, Peppol BIS Billing 3.0 (EN 16931).
  DELIBERATELY BROKEN — BR-CO-17.
  The VAT breakdown declares a taxable base of 2 000.00 at 19 %, which is 380.00 of VAT,
  but the VAT category tax amount says 395.00. Every other total is consistent WITH THAT
  WRONG FIGURE (BT-110 = 395.00, BT-112 = 2 395.00, BT-115 = 2 395.00), so BR-CO-14,
  BR-CO-15 and BR-CO-16 all pass: the file isolates BR-CO-17, "VAT category tax amount =
  VAT category taxable amount x VAT rate / 100", checked with the official margin of 1.00.
  This is the shape of a real rounding bug — VAT summed line by line, or a rate applied
  to a base that already included a discount.
  Expected validation result: INVALID — exactly one error, BR-CO-17.

  All parties and account numbers are fictitious.
  Reference page: https://validatefin.com/en/resources/samples/ubl-invoice-broken-vat-rounding
  License: CC-BY-4.0
-->
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2"
         xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
         xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
  <cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0</cbc:CustomizationID>
  <cbc:ProfileID>urn:fdc:peppol.eu:2017:poacc:billing:01:1.0</cbc:ProfileID>
  <cbc:ID>KES-2026-0190</cbc:ID>
  <cbc:IssueDate>2026-03-18</cbc:IssueDate>
  <cbc:DueDate>2026-04-17</cbc:DueDate>
  <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
  <cbc:Note>VAT amount does not match base x rate — see BR-CO-17.</cbc:Note>
  <cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>
  <cbc:BuyerReference>PO-2026-9207</cbc:BuyerReference>

  <cac:AccountingSupplierParty>
    <cac:Party>
      <cbc:EndpointID schemeID="9930">DE123456789</cbc:EndpointID>
      <cac:PartyName>
        <cbc:Name>Nordwind Logistik GmbH</cbc:Name>
      </cac:PartyName>
      <cac:PostalAddress>
        <cbc:StreetName>Speicherstrasse 12</cbc:StreetName>
        <cbc:CityName>Hamburg</cbc:CityName>
        <cbc:PostalZone>20457</cbc:PostalZone>
        <cac:Country>
          <cbc:IdentificationCode>DE</cbc:IdentificationCode>
        </cac:Country>
      </cac:PostalAddress>
      <cac:PartyTaxScheme>
        <cbc:CompanyID>DE123456789</cbc:CompanyID>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:PartyTaxScheme>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>Nordwind Logistik GmbH</cbc:RegistrationName>
        <cbc:CompanyID>HRB 98765</cbc:CompanyID>
      </cac:PartyLegalEntity>
      <cac:Contact>
        <cbc:Name>Rechnungsstelle</cbc:Name>
        <cbc:Telephone>+49 40 555 0100</cbc:Telephone>
        <cbc:ElectronicMail>[email protected]</cbc:ElectronicMail>
      </cac:Contact>
    </cac:Party>
  </cac:AccountingSupplierParty>

  <cac:AccountingCustomerParty>
    <cac:Party>
      <cbc:EndpointID schemeID="9930">DE987654321</cbc:EndpointID>
      <cac:PartyName>
        <cbc:Name>Kessler Handel GmbH</cbc:Name>
      </cac:PartyName>
      <cac:PostalAddress>
        <cbc:StreetName>Marktplatz 3</cbc:StreetName>
        <cbc:CityName>Leipzig</cbc:CityName>
        <cbc:PostalZone>04109</cbc:PostalZone>
        <cac:Country>
          <cbc:IdentificationCode>DE</cbc:IdentificationCode>
        </cac:Country>
      </cac:PostalAddress>
      <cac:PartyTaxScheme>
        <cbc:CompanyID>DE987654321</cbc:CompanyID>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:PartyTaxScheme>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>Kessler Handel GmbH</cbc:RegistrationName>
      </cac:PartyLegalEntity>
    </cac:Party>
  </cac:AccountingCustomerParty>

  <cac:PaymentMeans>
    <cbc:PaymentMeansCode>30</cbc:PaymentMeansCode>
    <cbc:PaymentID>KES-2026-0190</cbc:PaymentID>
    <cac:PayeeFinancialAccount>
      <cbc:ID>DE89370400440532013000</cbc:ID>
      <cbc:Name>Nordwind Logistik GmbH</cbc:Name>
    </cac:PayeeFinancialAccount>
  </cac:PaymentMeans>

  <cac:PaymentTerms>
    <cbc:Note>Net 30 days.</cbc:Note>
  </cac:PaymentTerms>

  <!-- 2000.00 x 19 % = 380.00, not 395.00 -->
  <cac:TaxTotal>
    <cbc:TaxAmount currencyID="EUR">395.00</cbc:TaxAmount>
    <cac:TaxSubtotal>
      <cbc:TaxableAmount currencyID="EUR">2000.00</cbc:TaxableAmount>
      <cbc:TaxAmount currencyID="EUR">395.00</cbc:TaxAmount>
      <cac:TaxCategory>
        <cbc:ID>S</cbc:ID>
        <cbc:Percent>19</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:TaxCategory>
    </cac:TaxSubtotal>
  </cac:TaxTotal>

  <cac:LegalMonetaryTotal>
    <cbc:LineExtensionAmount currencyID="EUR">2000.00</cbc:LineExtensionAmount>
    <cbc:TaxExclusiveAmount currencyID="EUR">2000.00</cbc:TaxExclusiveAmount>
    <cbc:TaxInclusiveAmount currencyID="EUR">2395.00</cbc:TaxInclusiveAmount>
    <cbc:PayableAmount currencyID="EUR">2395.00</cbc:PayableAmount>
  </cac:LegalMonetaryTotal>

  <cac:InvoiceLine>
    <cbc:ID>1</cbc:ID>
    <cbc:InvoicedQuantity unitCode="C62">8</cbc:InvoicedQuantity>
    <cbc:LineExtensionAmount currencyID="EUR">1200.00</cbc:LineExtensionAmount>
    <cac:Item>
      <cbc:Description>Warehouse trolley, 300 kg capacity</cbc:Description>
      <cbc:Name>Warehouse trolley</cbc:Name>
      <cac:ClassifiedTaxCategory>
        <cbc:ID>S</cbc:ID>
        <cbc:Percent>19</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:ClassifiedTaxCategory>
    </cac:Item>
    <cac:Price>
      <cbc:PriceAmount currencyID="EUR">150.00</cbc:PriceAmount>
    </cac:Price>
  </cac:InvoiceLine>

  <cac:InvoiceLine>
    <cbc:ID>2</cbc:ID>
    <cbc:InvoicedQuantity unitCode="C62">20</cbc:InvoicedQuantity>
    <cbc:LineExtensionAmount currencyID="EUR">800.00</cbc:LineExtensionAmount>
    <cac:Item>
      <cbc:Description>Safety strap set for pallet loads</cbc:Description>
      <cbc:Name>Safety strap set</cbc:Name>
      <cac:ClassifiedTaxCategory>
        <cbc:ID>S</cbc:ID>
        <cbc:Percent>19</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:ClassifiedTaxCategory>
    </cac:Item>
    <cac:Price>

160 / 165 lines shown — the complete file is in the download above.

Hoe we weten dat deze resultaten kloppen

Elk bestand in deze bibliotheek gaat bij elke build door de eigen validator van de site. Het hierboven vermelde verwachte resultaat wordt door een geautomatiseerde test bevestigd: zou een bestand niet meer overeenkomen met wat deze pagina beweert, dan faalt de build. Twee overgeërfde fixtures zijn zo vóór publicatie hersteld: drie IBAN's zakten voor de mod-97-controle en meerdere namen gebruikten tekens buiten de SEPA-basistekenset.

UBL-factuur (Peppol BIS 3.0)

Alle voorbeeldbestanden https://validatefin.com/samples/ubl-invoice-broken-vat-rounding.xml