# BR-46

> Each VAT breakdown (BG-23) shall have a VAT category tax amount (BT-117).

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/br-46

## Official rule text

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.

## 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).
```