The VAT breakdown is missing a VAT category · BR-47
- Severity · Error
- Applies to · UBL / CII
- Editorial review pending
Each group in the VAT breakdown (BG-23) must be identified by a VAT category code (BT-118), for example S for the standard rate, E for exempt or AE for reverse charge. Without the code it is not clear how the group is treated for VAT, 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 in which every VAT group has a category code.
- If you created the invoice yourself: check that every VAT rate used in your invoicing software is linked to a VAT category.
Rule text and source
Paraphrase · Each VAT breakdown entry (BG-23) needs a VAT category code (BT-118).
Message to the sender
Subject: Invoice {invoiceNumber} – VAT category missing in VAT breakdown
Hello,
Thank you for your invoice {invoiceNumber} dated {issueDate}. The VAT breakdown of the electronic invoice is missing the VAT category code (rule BR-47). 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-118 in the breakdown. The corrected export contains S in that field.
Related rules
- BR-45 · The VAT breakdown is missing a taxable amountError
- BR-46 · The VAT breakdown is missing a tax amountError
- 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