# BR-47

> Each VAT breakdown (BG-23) shall be defined through a VAT category code (BT-118).

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/br-47

## Official rule text

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.

## 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).
```