Reference
Markdown exportBR-CO-18 At least one VAT breakdown is required
An invoice shall have at least one VAT breakdown group (BG-23) summarising the amounts for each VAT category.
Problem Description
ERROR
EN 16931 calculation and consistency rule (BR-CO)
Context and Significance
This EN 16931 rule guarantees that a VAT breakdown exists, so that the validator (BR-CO-14) and the buyer can reconcile the invoice total VAT amount with the category amounts. A breakdown is required even when no VAT is charged: exempt, reverse-charge, export or out-of-scope invoices need a breakdown with category E, AE, G or O and a VAT amount of 0.00. The error often occurs on such invoices, or when an export writes only the VAT total without subtotals.
Solution
Add at least one VAT breakdown (BG-23) with the taxable amount (BT-116), VAT amount (BT-117) and VAT category code (BT-118). UBL: cac:TaxTotal/cac:TaxSubtotal; CII: ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax.
Quick actions
Valid Examples
- One BG-23 group: category S, 19 % rate, taxable 100.00, VAT 19.00
Invalid Examples
- Invoice with a total VAT amount but no BG-23 VAT breakdown at all
- Exempt invoice (category E) without any VAT breakdown because no VAT is due
Code Examples
<cac:TaxTotal>
<cbc:TaxAmount currencyID="EUR">19.00</cbc:TaxAmount>
<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>
</cac:TaxTotal><cac:TaxTotal>
<cbc:TaxAmount currencyID="EUR">19.00</cbc:TaxAmount>
</cac:TaxTotal>