Rules / IBR-CO-14
IBR-CO-14 error
Total VAT must equal the VAT breakdown
Invoice total VAT (IBT-110) must equal the sum of the VAT amounts in the breakdown by category.
ERPs that compute VAT per line and round per line drift from the per-category total. The spec checks the total against the breakdown.
Fails
<cac:TaxTotal>
<cbc:TaxAmount currencyID="AED">380.00</cbc:TaxAmount>
<cac:TaxSubtotal><cbc:TaxAmount currencyID="AED">375.00</cbc:TaxAmount>...</cac:TaxSubtotal>
</cac:TaxTotal>Fix
Compute VAT per category (taxable amount × rate, rounded to 2 decimals) and make the total the sum of those.
Passes
<cbc:TaxAmount currencyID="AED">375.00</cbc:TaxAmount>Schematron
- Context
/ubl:Invoice/cac:TaxTotal | /cn:CreditNote/cac:Taxtotal- Test
(xs:decimal(child::cbc:TaxAmount)= round((sum(cac:TaxSubtotal/xs:decimal(cbc:TaxAmount)) * 10 * 10)) div 100) or not(cac:TaxSubtotal)
Official text: Invoice total Tax amount (ibt-110) = Σ Tax category tax amount (ibt-117).