The VAT breakdown is missing a VAT rate · BR-48
- Severity · Error
- Applies to · UBL / CII
- Editorial review pending
Each group in the VAT breakdown (BG-23) must state the VAT rate (BT-119), for example 19 or 7; for exempt supplies or reverse charge the rate is given as 0. Only when the invoice is not subject to VAT at all (category O) may the rate be left out. In all other cases a missing rate makes the e-invoice invalid.
As of
Who can correct it?
The sender can correct the invoice.
How to fix it
- Ask the sender for a corrected invoice that states the VAT rate for every VAT group.
- If you created the invoice yourself: enter a percentage for every VAT group, using 0 for exempt or reverse-charge supplies.
Rule text and source
Paraphrase · Each VAT breakdown entry (BG-23) needs a VAT rate (BT-119). Category O is exempt from the rate requirement.
Message to the sender
Subject: Invoice {invoiceNumber} – VAT rate missing in VAT breakdown
Hello,
Thank you for your invoice {invoiceNumber} dated {issueDate}. The VAT breakdown of the electronic invoice is missing the VAT rate (rule BR-48), which an e-invoice must state. 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-119 in the breakdown. The corrected export contains 19% 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-47 · The VAT breakdown is missing a VAT categoryError
- 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