# PEPPOL-EN16931-R054

> Only one tax total without tax subtotals MUST be provided when tax currency code is provided.

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/peppol-en16931-r054

## Official rule text

Only one tax total without tax subtotals MUST be provided when tax currency code is provided.

## Why did my invoice fail PEPPOL-EN16931-R054?

When an invoice declares a VAT accounting currency (BT-6) that differs from the document currency (BT-5), it must carry a second TaxTotal that expresses only the total VAT amount in that accounting currency (BT-111), with no tax subtotals. This rule ensures that second TaxTotal contains a single TaxAmount and no breakdown per VAT category, since it exists purely to report the VAT figure for the tax authority's currency.

## Common causes

- A tax total in the accounting currency was populated with TaxSubtotal elements copied from the document-currency TaxTotal.
- The generator emits one TaxTotal per VAT category in both currencies instead of a single summary TaxTotal for the accounting currency.
- BT-6 (Tax accounting currency) is set but the extra TaxTotal was built incorrectly with cac:TaxSubtotal children.

## How do I fix it?

```
Emit exactly one summary TaxTotal in the accounting currency with only the amount: <cac:TaxTotal><cbc:TaxAmount currencyID="SEK">2500.00</cbc:TaxAmount></cac:TaxTotal> (no cac:TaxSubtotal children).
```