BR-47
EN 16931-1 layer: en16931
Checked against Peppol BIS Billing 3.0 2026.5
What does BR-47 mean? Each VAT breakdown (BG-23) shall be defined through a VAT category code (BT-118).
Why did my invoice fail BR-47?
Every VAT breakdown group (BG-23) must be identified by a VAT category code (BT-118) from the UNCL5305 code list (e.g. S=standard, Z=zero, E=exempt, AE=reverse charge, G=export, K=intra-community, O=outside scope). Without the category code the recipient cannot determine how the taxable amount should be treated.
Official rule text
Each VAT breakdown (BG-23) shall be defined through a VAT category code (BT-118).
Common causes
- cac:TaxSubtotal/cac:TaxCategory is missing the cbc:ID element.
- An invalid or non-UNCL5305 category code (e.g. a local code) was used.
- The TaxCategory element was populated at line level but not in the document TaxSubtotal.
How do I fix it?
In cac:TaxSubtotal/cac:TaxCategory add <cbc:ID>S</cbc:ID> (using the correct UNCL5305 code for the category).
Related rules
BR-01 · BR-02 · BR-03 · BR-04 · BR-05 · BR-06 · BR-07 · BR-08
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