If both total Net Amount including tax and total Net Amount Including Not Rounding are sent, then this value is the numerical difference between those two amounts. So if total net amount including tax is 469.00 and total net amount including tax not rounded is 468.75 then Rounding should be 0.25

invoic_Examples
 <total grossAmount="420.00" allowanceAmount="60.00" chargeAmount="15.00" netAmount="400.00" taxableAmount="375.00" nonTaxableAmount="0.00" taxAmount="93.75" rounding="0.25" netAmountIncTaxNotRounded="468.75" netAmountIncTax="469.00" /> 
invoic_XPATH

/b24Message/invoice/total/@rounding

invoic_Required
No
invoic_Type
Number
invoic_Sort
25300