# BR-45 VAT breakdown taxable amount is required

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

## Problem Description

> **ERROR**: EN 16931 core business rule (CEN)

## Context and Significance

This is an EN 16931 core rule. Each VAT category subtotal must state its taxable amount (BT-116) so the VAT amount can be recalculated as taxable amount × rate. The error appears when only the VAT amount per rate is exported, for example from a PDF footer that shows only the tax per rate. The base is the sum of the line net amounts in that category, adjusted for document level allowances and charges.

## Solution

Add cbc:TaxableAmount to each cac:TaxSubtotal (CII: ram:BasisAmount in ram:ApplicableTradeTax) so every VAT category subtotal states the base on which the VAT is calculated.

- [Validate XML](/en/xrechnung-validator?source=resource&rule=BR-45)
- [Convert invoice](/en/pdf-to-xrechnung?source=resource&rule=BR-45)

## Valid Examples

- BT-116 = 100.00 for the standard-rate VAT subtotal

## Invalid Examples

- 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>
```

## Affected Fields

- [BT-116 VAT category taxable amount](/resources/xrechnung/bt-116-vat-category-taxable-amount)

## Related Rules

- [BR-46](/resources/kosit-validator-errors/br-46-vat-breakdown-tax-amount-required)
- [BR-48](/resources/kosit-validator-errors/br-48-vat-breakdown-category-rate-required)

## Validation Tools

- [Official KoSIT Validator](https://github.com/itplr-kosit/validator): Run the official KoSIT validator with the XRechnung configuration to check EN 16931 and XRechnung rules.
- [Convert PDF to XRechnung](/pdf-to-xrechnung): Find validation errors during conversion and review each correction.

## Related Resources

- [Official Specification](https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)
- [All validation errors](/resources/kosit-validator-errors): Overview of the EN 16931, XRechnung and Peppol validation rules explained here.