BR-45
EN 16931-1 layer: en16931
Checked against Peppol BIS Billing 3.0 2026.5
What does BR-45 mean? Each VAT breakdown (BG-23) shall have a VAT category taxable amount (BT-116).
Why did my invoice fail BR-45?
Each VAT breakdown group (BG-23) must carry a VAT category taxable amount (BT-116), i.e. the net sum of all line amounts assigned to that VAT category/rate. This is the base on which the tax for that category is computed and is required for the VAT totals to reconcile.
Official rule text
Each VAT breakdown (BG-23) shall have a VAT category taxable amount (BT-116).
Common causes
- A cac:TaxSubtotal was emitted without a cbc:TaxableAmount element.
- TaxableAmount was left empty or zero when lines exist for that category.
- The taxable amount currency attribute was omitted or differed from the document currency.
How do I fix it?
In cac:TaxTotal/cac:TaxSubtotal add <cbc:TaxableAmount currencyID="EUR">1000.00</cbc:TaxableAmount> matching the net total of lines in that VAT category.
Related rules
BR-01 · BR-02 · BR-03 · BR-04 · BR-05 · BR-06 · BR-07 · BR-08
Check your invoice against this rule
Paste it into the live demo, or call POST /v1/validate. See the quickstart.