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Warning

UBL-CR-497: Leave the calculation sequence out of the VAT breakdown

In short

Warning: worth checking.

UBL-CR-497 means a row of the VAT breakdown contains a CalculationSequenceNumeric, which EN 16931 does not use. Remove cbc:CalculationSequenceNumeric from that VAT breakdown row.

On this page

What it means

This rule checks that no VAT breakdown row (cac:TaxSubtotal under a document-level cac:TaxTotal, BG-23) has a cbc:CalculationSequenceNumeric, the UBL element for the order in which several taxes on the same amount are applied. The official message misspells it as CalulationSequenceNumeric, but the check is on the correctly spelled element. Each VAT category and rate is calculated on its own taxable amount (BT-116). The check applies to invoices and credit notes.

Why it matters

The VAT breakdown records a VAT amount (BT-117) for each row, not a sequence for applying several taxes.

How to fix it

Delete cbc:CalculationSequenceNumeric from each cac:TaxSubtotal inside a cac:TaxTotal directly under Invoice or CreditNote. If your invoicing software adds this element, ask its supplier to remove it from the export. Recheck the corrected 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 TaxSubtotal CalulationSequenceNumeric

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-497 still fails, and which other rules do.

Updated 6 November 2026