BR-48
Each VAT breakdown (BG-23) shall have a VAT category rate (BT-119), except if the Invoice is not subject to VAT.
What does this rule mean?
A VAT breakdown (BG-23) is missing its VAT rate (BT-119).
Each VAT line needs its rate — except "out of scope" (category O).
- BG-23
- VAT breakdown (group)
- BT-119
- VAT category rate
Official rule message (standard)
Each VAT breakdown (BG-23) shall have a VAT category rate (BT-119), except if the Invoice is not subject to VAT.
Where the rule applies
Syntax: CII · UBL
The same rule, expressed twice: UBL and CII name the same fields with different paths. Running a CII file against the UBL rules is why you get errors that mean nothing.
UBL
cac:TaxTotal/cac:TaxSubtotal
CII
//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax
Technical test
The rule passes when this Schematron expression holds true:
(.[upper-case(ram:TypeCode) = 'VAT']/ram:RateApplicablePercent) or (.[upper-case(ram:TypeCode) = 'VAT']/ram:CategoryCode = 'O')How to fix it
A missing or incorrect business entry only you can supply. Add or correct it, then re-check.
Add the VAT category rate.
Correct the affected entry in your XML, then re-check the invoice. Validation runs locally in your browser — your file never leaves your machine.
Check an e-invoice here
Drop an XML or ZUGFeRD PDF file here. Validation runs locally in your browser against EN 16931 — your file never leaves your machine.