Reference
Markdown exportBR-46 VAT breakdown tax amount is required
Each VAT breakdown (BG-23) shall have a VAT category tax amount (BT-117).
Problem Description
Each VAT breakdown (BG-23) shall have a VAT category tax amount (BT-117).
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:TaxAmount to each cac:TaxSubtotal; for exempt or zero-rated categories the value is 0.00.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- BT-117 = 19.00 for a standard-rate VAT subtotal
- BT-117 = 0.00 for an exempt subtotal
Invalid Examples
Use these points as the practical checks for this section.
- VAT subtotal with taxable amount but no BT-117 tax 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:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
<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>