BR-48: Each VAT breakdown shall have a VAT category rate, except…

StandardEN 16931-1 (European e-invoicing semantic model)SeverityError: the invoice is rejectedSyntaxUBL, CIIBusiness terms

BG-23 VAT breakdown
BT-119 VAT category rate

Applies toEvery 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.

Official rule text

[BR-48] Each VAT breakdown (BG-23) shall have a VAT category rate (BT-119), except if the Invoice is not subject to VAT.

Why this error occurs

This rule only applies when another field has a certain value (for example a payment means code or an invoice type). Your file triggers the condition but does not provide the data that then becomes mandatory, or provides data that is then forbidden.

How to fix it

Either change the triggering value so the condition no longer applies, or add/remove the dependent elements as the rule text describes. Check the condition in the XPath test above to see exactly which value triggers it.

What the validator checks

Checked element (context):

UBL

cac:TaxTotal/cac:TaxSubtotal

Test (XPath):

exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:Percent) or (cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/normalize-space(cbc:ID)='O')

CII

//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax

Test (XPath):

(.[upper-case(ram:TypeCode) = 'VAT']/ram:RateApplicablePercent) or (.[upper-case(ram:TypeCode) = 'VAT']/ram:CategoryCode = 'O')

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.

Check your invoice →

Same check via API:

curl -F file=@invoice.xml https://einvoicechecker.com/v1/validate

Related rules

BR-AF-08 For each different value of VAT category rate where the VAT category code is "IGIC",…
BR-AF-09 The VAT category tax amount in a VAT breakdown where VAT category code is "IGIC" shall…
BR-AG-08 For each different value of VAT category rate where the VAT category code is "IPSI",…
BR-AG-09 The VAT category tax amount in a VAT breakdown where VAT category code is "IPSI" shall…
BR-S-08 Standard-rate taxable amount (BT-116) does not match the lines
BR-S-09 Standard-rate VAT amount (BT-117) is not base times rate
BR-45 Each VAT breakdown shall have a VAT category taxable amount
BR-46 Each VAT breakdown shall have a VAT category tax amount

Frequently asked questions

What does BR-48 mean?

BR-48 is a en 16931 core rule: Each VAT breakdown (BG-23) shall have a VAT category rate (BT-119), except if the Invoice is not subject to VAT.

Will my invoice be rejected because of BR-48?

Yes. BR-48 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-48 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.

BR-48: Each VAT breakdown shall have a VAT category rate, except if the Invoice is not…