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Warning

UBL-CR-482: Do not give a tier range on the VAT of a discount or charge

In short

Warning: worth checking.

UBL-CR-482 means the VAT category of a discount or charge on the whole invoice has a tier range (TierRange), which EN 16931 does not use. Remove cbc:TierRange from that VAT category.

On this page

What it means

The rule looks at the discounts (BG-20) and charges (BG-21) placed on the whole invoice, directly under the invoice or credit note. It warns when the cac:TaxCategory inside one of them has a cbc:TierRange. EN 16931 uses the discount VAT rate (BT-96) or charge VAT rate (BT-103), where applicable, rather than a tier range.

Why it matters

EN 16931 does not use tier ranges in the VAT categories of document-level discounts or charges.

How to fix it

Delete cbc:TierRange from the cac:TaxCategory inside each cac:AllowanceCharge directly under the Invoice or CreditNote element. Keep the VAT category code and any applicable VAT rate, and check the VAT breakdown. If your invoicing software adds a tier range, ask its supplier to remove it from the export. Export the corrected file and recheck it.

Once the file is corrected, check it again for free: Validate an invoice against EN 16931

Or fix the invoice in a form and download the corrected file, for 1 credit: Fix a rejected e-invoice

The rule as published

A UBL invoice should not include the AllowanceCharge TaxCategory TierRange

Where this rule applies

Rule set Version
EN 16931 (UBL) 1.3.17
EN 16931 (UBL credit note) 1.3.17
XRechnung 3.0 (UBL) 3.0.2
XRechnung 3.0 (UBL credit note) 3.0.2
Peppol BIS Billing 3.0 (invoice) 2026.5
Peppol BIS Billing 3.0 (credit note) 2026.5
SI-UBL 2.0 / NLCIUS (invoice) 2.0.3.13
SI-UBL 2.0 / NLCIUS (credit note) 2.0.3.13
France CTC (UBL invoice) 1.4.0-04
France CTC (UBL credit note) 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 UBL-CR-482 still fails, and which other rules do.

Updated 6 November 2026