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BR-45

Missing in the VAT breakdown: VAT category taxable amount (BT-116)

Validation rule of EN 16931 (CEN, rule set 1.3.16) · Level: Error

What the message means

Missing in the VAT breakdown: VAT category taxable amount (BT-116).

What the issuer needs to change

Add the VAT category taxable amount.

Fields concerned

BG-23 VAT breakdown
BT-116 VAT category taxable amount

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Origin

Rule set: EN 16931 (CEN, rule set 1.3.16)
Syntax: CII, UBL
Level: Error

Original rule text

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

Source: CEN/TC 434, EN 16931 validation rules 1.3.16, European Union Public Licence 1.2

Technical details for IT

UBL

Context: cac:TaxTotal/cac:TaxSubtotal
Test: not(exists(cbc:TaxableAmount))

CII

Context: //ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax
Test: not((ram:BasisAmount))

Related rules

BR-42An invoice line allowance has no reason (BT-139 or BT-140)
BR-43Missing in a line charge: invoice line charge amount (BT-141)
BR-44An invoice line charge has no reason (BT-144 or BT-145)
BR-46Missing in the VAT breakdown: VAT category tax amount (BT-117)
BR-47Missing in the VAT breakdown: VAT category code (BT-118)
BR-48Missing in the VAT breakdown: VAT category rate (BT-119)

All validation rules

Technical explanation by robin.vision, not tax or legal advice. Rules as of 31 August 2026 (KoSIT validator configuration).