BG-23VAT breakdownBT-117VAT category tax amount
Official rule text
[BR-46] Each VAT breakdown (BG-23) shall have a VAT category tax amount (BT-117).
Why this error occurs
The element is mandatory in this standard but is missing or empty in your file. Typical causes: the field is not filled in the invoicing software, the ERP export does not map it, or the element is present but contains only whitespace.
How to fix it
Add the element with a non-empty value at the position given by the context above. Check the master data (seller, buyer, payment) in your invoicing software; most tools expose the field under the business term name shown here. Re-validate after the change.
What the validator checks
Checked element (context):
UBL
cac:TaxTotal/cac:TaxSubtotalTest (XPath):
exists(cbc:TaxAmount)CII
//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTaxTest (XPath):
(ram:CalculatedAmount)Check your invoice
Drop your XML or PDF on the validator and every failed rule is linked to its page here. Free, no account, the file is not stored.
Same check via API:
curl -F file=@invoice.xml https://einvoicechecker.com/v1/validateRelated rules
BR-AE-09The VAT category tax amount in a VAT breakdown where the VAT category code is "Reverse…BR-AF-09The VAT category tax amount in a VAT breakdown where VAT category code is "IGIC" shall…BR-AG-09The VAT category tax amount in a VAT breakdown where VAT category code is "IPSI" shall…BR-E-09The VAT category tax amount In a VAT breakdown where the VAT category code equals…BR-G-09The VAT category tax amount in a VAT breakdown where the VAT category code is "Export…BR-IC-09The VAT category tax amount in a VAT breakdown where the VAT category code is…BR-O-09The VAT category tax amount in a VAT breakdown where the VAT category code is "Not…BR-S-09Standard-rate VAT amount (BT-117) is not base times rate
Frequently asked questions
What does BR-46 mean?
BR-46 is a en 16931 core rule: Each VAT breakdown (BG-23) shall have a VAT category tax amount (BT-117).
Will my invoice be rejected because of BR-46?
Yes. BR-46 is flagged "fatal"; validators (KoSIT, Peppol access points, the German ZRE/OZG-RE portals) reject the invoice until it is fixed.
Which formats does BR-46 apply to?
Every EN 16931 invoice: XRechnung, ZUGFeRD 2.x / Factur-X (profiles EN 16931, EXTENDED, XRECHNUNG), Peppol BIS Billing 3.0, and national CIUS such as the Dutch NLCIUS or the Italian/Spanish profiles. Syntax: UBL and CII.
Source: EN 16931-1:2017 schematron (CEN TC434, via Peppol BIS 3.0.20). Catalogue generated from the official schematron on 2026-10-14.