# BR-CO-17

Source: https://xmlvalid.com/rules/BR-CO-17

> VAT category tax amount (BT-117) = VAT category taxable amount (BT-116) x (VAT category rate (BT-119) / 100), rounded to two decimals.

- Level: error
- Rule sets: EN 16931 rules (UBL) 1.3.17, EN 16931 rules 1.3.16 (UBL), Romanian RO e-Factura rules (UBL) 1.0.9
- Context: `cac:TaxTotal/cac:TaxSubtotal`
- Test: `(round(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/xs:decimal(cbc:Percent)) = 0 and (round(xs:decimal(cbc:TaxAmount)) = 0)) or (round(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/xs:decimal(cbc:Percent)) != 0 and ((abs(xs:decimal(cbc:TaxAmount)) - 1 < round(abs(xs:decimal(cbc:TaxableAmount)) * (cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/xs:decimal(cbc:Percent) div 100) * 10 * 10) div 100 ) and (abs(xs:decimal(cbc:TaxAmount)) + 1 > round(abs(xs:decimal(cbc:TaxableAmount)) * (cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/xs:decimal(cbc:Percent) div 100) * 10 * 10) div 100 ))) or (not(exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/xs:decimal(cbc:Percent))) and (round(xs:decimal(cbc:TaxAmount)) = 0))`

> VAT category tax amount (BT-117) = VAT category taxable amount (BT-116) x (VAT category rate (BT-119) / 100), rounded to two decimals.

- Level: error
- Rule sets: EN 16931 rules (CII) 1.3.17, EN 16931 rules 1.3.16 (CII), Factur-X BASIC WL rules 1.09, Factur-X EN 16931 rules 1.09.2
- Context: `//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax`
- Test: `(round(.[normalize-space(upper-case(ram:TypeCode)) = 'VAT']/xs:decimal(ram:RateApplicablePercent)) = 0 and (round(xs:decimal(ram:CalculatedAmount)) = 0)) or (round(.[normalize-space(upper-case(ram:TypeCode)) = 'VAT']/xs:decimal(ram:RateApplicablePercent)) != 0 and ((abs(xs:decimal(ram:CalculatedAmount)) - 1 <= round(abs(xs:decimal(ram:BasisAmount)) * (.[normalize-space(upper-case(ram:TypeCode)) = 'VAT']/xs:decimal(ram:RateApplicablePercent) div 100) * 10 * 10) div 100 ) and (abs(xs:decimal(ram:CalculatedAmount)) + 1 >= round(abs(xs:decimal(ram:BasisAmount)) * (.[normalize-space(upper-case(ram:TypeCode)) = 'VAT']/xs:decimal(ram:RateApplicablePercent) div 100) * 10 * 10) div 100 ))) or (not(exists(.[normalize-space(upper-case(ram:TypeCode))='VAT']/xs:decimal(ram:RateApplicablePercent))) and (round(xs:decimal(ram:CalculatedAmount)) = 0))`

## Why it fails

- The VAT amount of a breakdown was summed from per-line VAT amounts, which were rounded one by one.
- The rate in `cbc:Percent` doesn't match the rate used to calculate the amount.

## How to fix it

- Calculate each breakdown's VAT amount (BT-117) from its taxable amount (BT-116) and rate (BT-119): taxable amount × rate / 100, rounded to two decimals.

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