# BR-45

> Each VAT breakdown (BG-23) shall have a VAT category taxable amount (BT-116).

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/br-45

## Official rule text

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.

## 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.
```