The VAT breakdown is missing a tax amount · BR-46
- Severity · Error
- Applies to · UBL / CII
- Editorial review pending
For each group in the VAT breakdown (BG-23), that is per VAT rate, the tax amount (BT-117) must be stated, for example 190.00 on 1,000.00 at 19 %. Without it the VAT on the invoice cannot be followed, and 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 tax amount (BT-117).
Message to the sender
Subject: Invoice {invoiceNumber} – tax amount missing in VAT breakdown
Hello,
Thank you for your invoice {invoiceNumber} dated {issueDate}. The VAT breakdown of the electronic invoice is missing the tax amount (rule BR-46), 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-117 in the breakdown. The corrected export contains EUR 19.00 in that field.
Related rules
- BR-45 · The VAT breakdown is missing a taxable 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