BT-6VAT accounting currency codeBT-111Invoice total VAT amount in accounting currency
Official rule text
[BR-53] If the VAT accounting currency code (BT-6) is present, then the Invoice total VAT amount in accounting currency (BT-111) shall be provided.
Why this error occurs
If a VAT accounting currency (BT-6, cbc:TaxCurrencyCode / ram:TaxCurrencyCode) is stated, the invoice must also state the total VAT amount in that currency (BT-111). The rule checks for a cac:TaxTotal/cbc:TaxAmount whose currencyID equals the tax currency (UBL), or a second ram:TaxTotalAmount with that currencyID in the header monetary summation (CII). This is needed when the invoice is issued in a foreign currency but VAT must be reported in the seller's national currency; the error usually comes from software that emits TaxCurrencyCode by default even for domestic invoices.
How to fix it
If VAT is not actually accounted in another currency, simply remove cbc:TaxCurrencyCode / ram:TaxCurrencyCode. Otherwise in UBL add a second cac:TaxTotal containing only cbc:TaxAmount with currencyID equal to BT-6 (no cac:TaxSubtotal in it; the first cac:TaxTotal stays in document currency with the subtotals). In CII add a second ram:TaxTotalAmount with currencyID equal to ram:TaxCurrencyCode next to the one in invoice currency, and make sure TaxCurrencyCode differs from InvoiceCurrencyCode.
Example (valid)
<cbc:DocumentCurrencyCode>USD</cbc:DocumentCurrencyCode>
<cbc:TaxCurrencyCode>EUR</cbc:TaxCurrencyCode>
<cac:TaxTotal><cbc:TaxAmount currencyID="USD">19.00</cbc:TaxAmount><cac:TaxSubtotal>...</cac:TaxSubtotal></cac:TaxTotal>
<cac:TaxTotal><cbc:TaxAmount currencyID="EUR">17.60</cbc:TaxAmount></cac:TaxTotal>What the validator checks
Checked element (context):
UBL
/ubl:Invoice | /cn:CreditNoteTest (XPath):
every $taxcurrency in cbc:TaxCurrencyCode satisfies exists(//cac:TaxTotal/cbc:TaxAmount[@currencyID=$taxcurrency])CII
//ram:SpecifiedTradeSettlementHeaderMonetarySummationTest (XPath):
not(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:TaxCurrencyCode) or (/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:TaxCurrencyCode and (ram:TaxTotalAmount/@currencyID = /rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:TaxCurrencyCode) and not(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:TaxCurrencyCode = /rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:InvoiceCurrencyCode))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-DEC-15The allowed maximum number of decimals for the Invoice total VAT amount in accounting…BR-01Specification identifier (BT-24) is missingBR-02Invoice number (BT-1) is missingBR-03Invoice issue date (BT-2) is missingBR-04Invoice type code (BT-3) is missingBR-05Invoice currency code (BT-5) is missingBR-06Seller name (BT-27) is missingBR-07Buyer name (BT-44) is missing
Frequently asked questions
What does BR-53 mean?
BR-53 is a en 16931 core rule: If the VAT accounting currency code (BT-6) is present, then the Invoice total VAT amount in accounting currency (BT-111) shall be provided.
Will my invoice be rejected because of BR-53?
Yes. BR-53 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-53 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.