Skip to content
Theme
English
Sign in
Theme

Fatal: fails the selected checks

BR-46: VAT amount per rate is required

In short

BR-46 means the VAT amount (BT-117) is missing. Let your invoicing software build the VAT breakdown and export again.

On this page

What it means

Every line of the VAT breakdown (BG-23) must contain the VAT amount (BT-117). It is the VAT due for this category and rate, and it is 0 for exempt, zero-rated or reverse-charge supplies.

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. If you build the XML yourself, add cbc:TaxAmount to every cac:TaxSubtotal (UBL) or ram:CalculatedAmount to every ram:ApplicableTradeTax (CII), writing 0 where no VAT is due.

The rule as published

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

Business terms: BG-23, BT-117

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-46 still fails, and which other rules do.