What it means
The rule checks each document-level tax subtotal (cac:TaxSubtotal inside cac:TaxTotal) for cbc:TierRatePercent. That element holds the rate for one band of a tiered tax. EN 16931 has no business term for it: the VAT rate (BT-119), where applicable, belongs in cac:TaxCategory/cbc:Percent in the VAT breakdown (BG-23). The same check applies to credit notes.
Why it matters
EN 16931 does not use a tier rate directly in a document-level tax subtotal.
How to fix it
Delete cbc:TierRatePercent from each document-level cac:TaxTotal/cac:TaxSubtotal. Keep any applicable VAT rate in cbc:Percent inside cac:TaxCategory, then 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 TaxSubtotal TierRatePercent 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-503 still fails, and which other rules do.
Related rules
- UBL-CR-504 The VAT category should not have a name
- UBL-CR-505 The VAT category should not have a base unit of measure
- UBL-CR-506 The VAT category should not have a per-unit amount
- UBL-CR-507 The VAT category should not have a tier range
- UBL-CR-508 The VAT category should not have a tier rate
- UBL-CR-509 The tax scheme should not have a name