Skip to content
Theme
English
Sign in
Theme

Fatal: fails the selected checks

BR-45: Taxable amount is required

In short

BR-45 means the taxable amount (BT-116) is missing. Let your invoicing software build the VAT breakdown and export again; it adds up the net amounts per VAT rate.

On this page

What it means

Every line of the VAT breakdown (BG-23) must contain the taxable amount (BT-116). It is the net amount, after discounts and charges, that the VAT in this line of the breakdown is calculated on.

Why it matters

The VAT breakdown is what the buyer uses to reclaim VAT and what a tax authority checks. Each line of it must be complete, or the invoice is rejected.

How to fix it

Let your invoicing software build the VAT breakdown and export again; it adds up the net amounts per VAT rate. If you build the XML yourself, add cbc:TaxableAmount to every cac:TaxSubtotal (UBL) or ram:BasisAmount to every ram:ApplicableTradeTax (CII).

The rule as published

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

Business terms: BG-23, BT-116

Where this rule applies

Rule set Version
EN 16931 (UBL) 1.3.17
EN 16931 (UBL credit note) 1.3.17
EN 16931 (CII) 1.3.17
XRechnung 3.0 (UBL) 3.0.2
XRechnung 3.0 (UBL credit note) 3.0.2
XRechnung 3.0 (CII) 3.0.2
Peppol BIS Billing 3.0 (invoice) 2026.5
Peppol BIS Billing 3.0 (credit note) 2026.5
Factur-X 1.09 BASIC WL 1.0.9-2
Factur-X 1.09 BASIC 1.0.9-2
Factur-X 1.09 EN 16931 1.0.9-2
Factur-X 1.09 EXTENDED 1.0.9-2
ZUGFeRD 2.5 BASIC WL 2.5.2
ZUGFeRD 2.5 BASIC 2.5.2
ZUGFeRD 2.5 EN 16931 2.5.2
ZUGFeRD 2.5 EXTENDED 2.5.2
SI-UBL 2.0 / NLCIUS (invoice) 2.0.3.13
SI-UBL 2.0 / NLCIUS (credit note) 2.0.3.13
NLCIUS (CII) 1.0.3.13
France CTC (UBL invoice) 1.4.0-04
France CTC (UBL credit note) 1.4.0-04
France CTC (CII) 1.4.0-04
CIUS-RO UBL Invoice 1.0.9 1.0.9
CIUS-RO UBL Credit Note 1.0.9 1.0.9
Rule text from phive-rules 4.6.4.

Check your file

Drop your e-invoice to see whether BR-45 still fails, and which other rules do.