The VAT breakdown is missing a taxable amount · BR-45
- Severity · Error
- Applies to · UBL / CII
- Editorial review pending
The VAT breakdown (BG-23) summarises the invoice per VAT rate, for example all lines at 19 % and all lines at 7 %. For each of these groups the taxable net amount (BT-116), from which the tax is calculated, must be stated. Without it the e-invoice is not valid.
As of
Who can correct it?
The sender can correct the invoice.
How to fix it
- Ask the sender for a corrected invoice with a complete VAT breakdown.
- If you created the invoice yourself: these values are normally calculated automatically; update your invoicing software or generate the file again.
Rule text and source
Paraphrase · Each VAT breakdown entry (BG-23) needs a taxable amount (BT-116).
Message to the sender
Subject: Invoice {invoiceNumber} – taxable amount missing in VAT breakdown
Hello,
Thank you for your invoice {invoiceNumber} dated {issueDate}. The VAT breakdown of the electronic invoice is missing the taxable net amount (rule BR-45), which an e-invoice requires. Could you please send us a corrected version?
Kind regardsExample
A sale with a taxable amount of EUR 100.00 and a 19% VAT rate is missing BT-116 in the breakdown. The corrected export contains EUR 100.00 in that field.
Related rules
- BR-46 · The VAT breakdown is missing a tax amountError
- BR-47 · The VAT breakdown is missing a VAT categoryError
- BR-48 · The VAT breakdown is missing a VAT rateError
- BR-AE-01 · VAT breakdown missing or duplicated (reverse charge)Error
- BR-AE-08 · Taxable amount does not match the invoice lines (reverse charge)Error
Business terms
BG-23
Rule versions
CEN · EN 16931 (KoSIT) 1.3.16
CEN · EN 16931 1.3.17