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BR-45 to BR-48: what every VAT breakdown entry must carry

Four rules over the same group. Each VAT breakdown (BG-23) needs a VAT category taxable amount (BT-116), a VAT category tax amount (BT-117), a VAT category code (BT-118) and a VAT category rate (BT-119). The rate carries the only exception in the set: BR-48 does not apply when the invoice is not subject to VAT. An invoice carries one breakdown entry per category and rate combination, so all four are checked once per entry.

BR-45

Each VAT breakdown (BG-23) shall have a VAT category taxable amount (BT-116).

Severity
Rejects the invoice
Applies to
CII, UBL
Family
BR
  • BT-116
  • BG-23

BR-46

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

Severity
Rejects the invoice
Applies to
CII, UBL
Family
BR
  • BT-117
  • BG-23

BR-47

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

Severity
Rejects the invoice
Applies to
CII, UBL
Family
BR
  • BT-118
  • BG-23

BR-48

Each VAT breakdown (BG-23) shall have a VAT category rate (BT-119), except if the Invoice is not subject to VAT.

Severity
Rejects the invoice
Applies to
CII, UBL
Family
BR
  • BT-119
  • BG-23

About the BR family

Core invoice rules. These govern the fields every EN 16931 invoice must carry, regardless of VAT treatment or country.

Related rules

A validator reports one code at a time. These check the same fields, so they are the ones most likely to fire on the same invoice.

  • BR-AE-08 In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Reverse charge" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Reverse charge".
  • BR-AF-08 For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is "IGIC", the VAT category taxable amount (BT-116) in a VAT breakdown (BG-23) shall equal the sum of Invoice line net amounts (BT-131) plus the sum of document level charge amounts (BT-99) minus the sum of document level allowance amounts (BT-92) where the VAT category code (BT-151, BT-102, BT-95) is "IGIC" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119).
  • BR-AF-09 The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "IGIC" shall equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119).
  • BR-AG-08 For each different value of VAT category rate (BT-119) where the VAT category code (BT-118) is "IPSI", the VAT category taxable amount (BT-116) in a VAT breakdown (BG-23) shall equal the sum of Invoice line net amounts (BT-131) plus the sum of document level charge amounts (BT-99) minus the sum of document level allowance amounts (BT-92) where the VAT category code (BT-151, BT-102, BT-95) is "IPSI" and the VAT rate (BT-152, BT-103, BT-96) equals the VAT category rate (BT-119).
  • BR-AG-09 The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where VAT category code (BT-118) is "IPSI" shall equal the VAT category taxable amount (BT-116) multiplied by the VAT category rate (BT-119).
  • BR-CO-17 VAT category tax amount (BT-117) = VAT category taxable amount (BT-116) x (VAT category rate (BT-119) / 100), rounded to two decimals.
  • BR-DEC-19 The allowed maximum number of decimals for the VAT category taxable amount (BT-116) is 2.
  • BR-E-08 In a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Exempt from VAT" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "Exempt from VAT".
  • BR-AE-09 The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Reverse charge" shall be 0 (zero).
  • BR-CO-14 Invoice total VAT amount (BT-110) = Σ VAT category tax amount (BT-117).
  • BR-DEC-20 The allowed maximum number of decimals for the VAT category tax amount (BT-117) is 2.
  • BR-E-09 The VAT category tax amount (BT-117) In a VAT breakdown (BG-23) where the VAT category code (BT-118) equals "Exempt from VAT" shall equal 0 (zero).

Others in the BR family:

Check your own invoice

Drop a Factur-X, ZUGFeRD, XRechnung, or Peppol file in and see every rule it breaks, not just this one. Free, no signup.

Open the validator

Rule text comes from the EN 16931 validation artefacts published by CEN/TC 434 and the European Commission, used unmodified under the European Union Public Licence v1.2. The artefacts are available from the upstream repository.
Factur-X, ZUGFeRD, XRechnung, and Peppol are trade marks of FNFE-MPE, FeRD, KoSIT, and OpenPeppol AISBL respectively, and are used here only to identify the invoice formats this tool reads. PDFPipe is not affiliated with, endorsed by, or certified by any of them, nor by CEN or the European Commission.