What it means
Every line of the VAT breakdown (BG-23) must contain the VAT rate (BT-119), unless the invoice is not subject to VAT. It is the percentage, such as 19, 20 or 21, and it is 0 for exempt, zero-rated and reverse-charge categories. Only an invoice outside the scope of VAT (category O) has no rate.
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
Set the VAT rate for every line in your invoicing software and export again; write 0 rather than leaving the rate empty for zero-rated, exempt or reverse-charge supplies. If you build the XML yourself, add cbc:Percent in cac:TaxCategory (UBL) or ram:RateApplicablePercent (CII).
The rule as published
Each VAT breakdown (BG-23) shall have a VAT category rate (BT-119), except if the Invoice is not subject to VAT. Business terms: BG-23, BT-119
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 |
Check your file
Drop your e-invoice to see whether BR-48 still fails, and which other rules do.
Related rules
- BR-AF-08 IGIC taxable amount must match the lines, charges and discounts
- BR-AF-09 IGIC tax amount must be the taxable amount times the rate
- BR-AG-08 IPSI taxable amount must equal lines plus charges minus discounts
- BR-AG-09 IPSI VAT amount must equal the taxable amount times the rate
- BR-FXEXT-S-08INI Standard-rate taxable amount should add up from the lines
- BR-FXEXT-S-08REV Standard-rate taxable amount should match, with exemption reasons