Reference

BR-46 VAT breakdown tax amount is required

Each VAT breakdown (BG-23) shall have a VAT category tax amount (BT-117).

This is an EN 16931 core rule. The VAT amount per category (BT-117) is the figure that feeds the VAT return, so it must be stated even when it is 0.00. The UBL schema already requires cbc:TaxAmount in cac:TaxSubtotal, so BR-46 is mainly reported for CII invoices whose ram:ApplicableTradeTax has no ram:CalculatedAmount, typically for exempt, reverse-charge or out-of-scope categories where the export omits the zero amount.

Solution

Add cbc:TaxAmount to each cac:TaxSubtotal (CII: ram:CalculatedAmount in ram:ApplicableTradeTax); for exempt, zero-rated or reverse-charge categories the value is 0.00.

Quick actions

Validate XML Convert invoice

Valid Examples

BT-117 = 19.00 for a standard-rate VAT subtotal
BT-117 = 0.00 for an exempt subtotal

Invalid Examples

CII VAT breakdown with a taxable amount but no ram:CalculatedAmount (BT-117); in UBL a cac:TaxSubtotal without cbc:TaxAmount is already an XML schema error

Code Examples

Valid XML

<ram:ApplicableTradeTax>
  <ram:CalculatedAmount>19.00</ram:CalculatedAmount>
  <ram:TypeCode>VAT</ram:TypeCode>
  <ram:BasisAmount>100.00</ram:BasisAmount>
  <ram:CategoryCode>S</ram:CategoryCode>
  <ram:RateApplicablePercent>19</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>

Invalid XML

<ram:ApplicableTradeTax>
  <ram:TypeCode>VAT</ram:TypeCode>
  <ram:BasisAmount>100.00</ram:BasisAmount>
  <ram:CategoryCode>S</ram:CategoryCode>
  <ram:RateApplicablePercent>19</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>