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BR-48

Missing in the VAT breakdown: VAT category rate (BT-119)

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

What the message means

Missing in the VAT breakdown: VAT category rate (BT-119).

What the issuer needs to change

Add the VAT category rate.

Fields concerned

BG-23 VAT breakdown
BT-119 VAT category rate

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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 rate (BT-119), except if the Invoice is not subject to VAT.

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(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:Percent) or (cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/normalize-space(cbc:ID)='O'))

CII

Context: //ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax
Test: not((.[upper-case(ram:TypeCode) = 'VAT']/ram:RateApplicablePercent) or (.[upper-case(ram:TypeCode) = 'VAT']/ram:CategoryCode = 'O'))

Related rules

BR-45Missing in the VAT breakdown: VAT category taxable amount (BT-116)
BR-46Missing in the VAT breakdown: VAT category tax amount (BT-117)
BR-47Missing in the VAT breakdown: VAT category code (BT-118)
BR-49Missing in the payment instructions: payment means type code (BT-81)
BR-50A credit transfer is given but without an IBAN or account number (BT-84)
BR-51The invoice contains a full card number (BT-87)

All validation rules

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