BR-46
EN 16931-1 layer: en16931
Checked against Peppol BIS Billing 3.0 2026.5
What does BR-46 mean? Each VAT breakdown (BG-23) shall have a VAT category tax amount (BT-117).
Why did my invoice fail BR-46?
Each VAT breakdown group (BG-23) must carry a VAT category tax amount (BT-117), the VAT amount calculated for that category (normally taxable amount x rate). It lets the recipient verify the tax per category and the invoice-level VAT total.
Official rule text
Each VAT breakdown (BG-23) shall have a VAT category tax amount (BT-117).
Common causes
- A cac:TaxSubtotal was written without a cbc:TaxAmount element.
- TaxAmount was omitted for exempt/zero-rated categories where it should be 0.00.
- The TaxAmount currencyID attribute was missing.
How do I fix it?
In cac:TaxTotal/cac:TaxSubtotal add <cbc:TaxAmount currencyID="EUR">210.00</cbc:TaxAmount> (use 0.00 for exempt/zero-rated categories).
Related rules
BR-01 · BR-02 · BR-03 · BR-04 · BR-05 · BR-06 · BR-07 · BR-08
Check your invoice against this rule
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