Should rounding differences be corrected when importing a received e-invoice?

Detailed explanation

The rounding of the resulting tax is governed by the VAT Act’s rule of rounding to the nearest euro cent (downwards for amounts up to 0.005 euros, upwards from 0.005 euros), although the specific result may vary slightly depending on whether rounding is carried out at the level of individual invoice lines or at the total level. As the issuer of the invoice may have used a slightly different, yet equally correct, method of calculation to that of your accounting system, a minor difference of a few euro cents is not unusual. The correct approach is to post the amount exactly as stated in the received e-invoice (which is a binding document) and to record any difference from your own calculation as a separate rounding adjustment; do not alter the data in the original XML file, as this would also breach the requirement for its integrity.

In practice, this is often even simpler than it might seem: the digital post office itself, when checking the invoice’s formal requirements under Section 74, typically also verifies the correctness of the tax amount’s rounding, so an invoice that successfully passes its validation should already have the rounding correct. Therefore, if a discrepancy arises after receipt compared to your internal calculation, it is almost always due to a difference in the calculation method used by your accounting system, rather than an error in the received e-invoice.

As set out in the Act

The rule on rounding the tax to the nearest euro cent is laid down in Section 26(3) of Act No. 222/2004 Coll. on VAT. The requirement for the content of an invoice to remain unaltered from the time of its issue is set out in Section 71(3) of the VAT Act — this requirement prevents any subsequent alteration to the received XML document, including the correction of amounts due to internal rounding.

Practical examples

• The received e-invoice states VAT of 23.01 euros; the accounting system’s internal conversion results in 23.00 euros — the amount from the invoice is posted, and the difference of 0.01 euros is recorded as a rounding adjustment.
• When checking the imported XML data, the accountant verifies that the totals match the received document, not their own recalculation.
• Differences in the euro cent lines are systematically recorded in a separate rounding account, not by correcting the XML.

Most common mistakes

• “In the case of a minor discrepancy, the amounts must be adjusted directly in the received XML file so that they match our own calculation.” The received XML file is an unalterable, binding document; any intervention in it violates the requirement for the integrity of its content.
• “A discrepancy in rounding means that the invoice is incorrect and a corrective document must be requested from the supplier.” This is a common, explainable discrepancy caused by different levels of rounding, not a substantive error requiring a credit note.
• “You must always record the result of your own calculation within the accounting system, not the amount shown on the invoice.” The amount stated in the received e-invoice should be entered into the accounts; any difference is dealt with separately.

Conclusion

Preserve the received XML unchanged and resolve any system-generated rounding difference in the accounting process, not by rewriting the invoice.

Legal basis

• Act No. 222/2004 Coll. on VAT, Section 26(3)
• Act No. 222/2004 Coll. on VAT, Section 71(3)

Related questions

• How should rounding be handled in e-invoice?

This is not legal advice. Sources: Act No. 222/2004 Coll. on VAT, as amended by Act No. 385/2025 Coll. Verified on 7 July 2026.