Reference
Markdown exportBR-45 VAT breakdown taxable amount is required
Each VAT breakdown (BG-23) shall have a VAT category taxable amount (BT-116).
Problem Description
Each VAT breakdown (BG-23) shall have a VAT category taxable amount (BT-116).
ERROR
XRechnung 3.0
Context and Significance
This rule comes from the EN16931 core semantic model enforced by the KoSIT XRechnung 3.0.2 Schematron, ensuring invoices carry the mandatory data needed for automated processing.
Solution
Add cbc:TaxableAmount to each cac:TaxSubtotal so every VAT category subtotal states the base amount it is taxed on.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- BT-116 = 100.00 for the standard-rate VAT subtotal
Invalid Examples
Use these points as the practical checks for this section.
- VAT subtotal with tax amount but no BT-116 taxable amount
Code Examples
Valid XML
<cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">19.00</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:ID>S</cbc:ID>
<cbc:Percent>19</cbc:Percent>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:TaxCategory>
</cac:TaxSubtotal>Invalid XML
<cac:TaxSubtotal>
<cbc:TaxAmount currencyID="EUR">19.00</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:ID>S</cbc:ID>
<cbc:Percent>19</cbc:Percent>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:TaxCategory>
</cac:TaxSubtotal>