What it means
This rule checks that none of the cac:TaxTotal elements directly under Invoice or CreditNote contains cbc:TaxIncludedIndicator. EN 16931 does not use this flag. Unit prices and line amounts are given excluding VAT, while the invoice total including VAT (BT-112) includes it.
Why it matters
EN 16931 defines which amounts exclude VAT and which include it without using this flag.
How to fix it
Delete cbc:TaxIncludedIndicator from each cac:TaxTotal directly under Invoice or CreditNote. If you quote prices including VAT, make sure your invoicing software exports the unit prices and line amounts excluding VAT, with the VAT shown in the VAT breakdown. Then check that the invoice total including VAT is the amount you expect and recheck the file.
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 TaxTotal TaxIncludedIndicator 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 |
Check your file
Drop your e-invoice to see whether UBL-CR-496 still fails, and which other rules do.
Related rules
- UBL-CR-497 Leave the calculation sequence out of the VAT breakdown
- UBL-CR-498 Leave the transaction currency tax amount out of the VAT breakdown
- UBL-CR-499 Leave the Percent element out of the VAT breakdown row
- UBL-CR-500 Leave the base unit measure out of the VAT breakdown
- UBL-CR-501 Leave the per-unit tax amount out of the VAT breakdown
- UBL-CR-502 Leave the tax tier range out of the VAT breakdown