What it means
When a Peppol UBL invoice gives a VAT accounting currency (BT-6), it must contain exactly one extra cac:TaxTotal without subtotals, holding only the total VAT in that currency (BT-111).
Why it matters
Peppol BIS Billing 3.0 adds this rule to EN 16931 so that every access point and receiver can process the invoice the same way. The sending or receiving access point rejects an invoice that fails it, so it never reaches the buyer.
How to fix it
If the VAT is reported in the invoice currency, remove the VAT accounting currency. Otherwise add one cac:TaxTotal containing only cbc:TaxAmount with the converted VAT, in the accounting currency, and no cac:TaxSubtotal. If your invoicing software produced the file, report it to your software provider.
The rule as published
Only one tax total without tax subtotals MUST be provided when tax currency code is provided. Where XRechnung 3.0 (CII) run it, the rule reads:
Only one tax total amount must be provided where currency id equals tax currency code, if tax currency code (BT-6) is provided. Where this rule applies
| Rule set | Version |
|---|---|
| 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 |
Check your file
Drop your e-invoice to see whether PEPPOL-EN16931-R054 still fails, and which other rules do.
Related rules
- PEPPOL-EN16931-R055 Both VAT totals must have the same sign
- PEPPOL-EN16931-R061 A direct debit needs a mandate reference
- PEPPOL-EN16931-R080 At most one project reference on the invoice
- PEPPOL-EN16931-R100 At most one invoiced object per line
- PEPPOL-EN16931-R101 Line document references may only be invoiced objects
- PEPPOL-EN16931-R110 A line period must start within the invoicing period