BR-CO-18: An Invoice shall at least have one VAT breakdown group

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

BG-23 VAT breakdown

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-CO-18] An Invoice shall at least have one VAT breakdown group (BG-23).

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

/ubl:Invoice | /cn:CreditNote

Test (XPath):

exists(cac:TaxTotal/cac:TaxSubtotal)

CII

//ram:IncludedSupplyChainTradeLineItem

Test (XPath):

//rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax

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-45 Each VAT breakdown shall have a VAT category taxable amount
BR-46 Each VAT breakdown shall have a VAT category tax amount
BR-47 Each VAT breakdown shall be defined through a VAT category code
BR-48 Each VAT breakdown shall have a VAT category rate, except if the Invoice is not…
BR-AE-01 An Invoice that contains an Invoice line, a Document level allowance or a Document…
BR-AE-08 In a VAT breakdown where the VAT category code is "Reverse charge" the VAT category…
BR-AE-09 The VAT category tax amount in a VAT breakdown where the VAT category code is "Reverse…
BR-AE-10 Reverse-charge breakdown without exemption reason

Frequently asked questions

What does BR-CO-18 mean?

BR-CO-18 is a en 16931 core rule: An Invoice shall at least have one VAT breakdown group (BG-23).

Will my invoice be rejected because of BR-CO-18?

Yes. BR-CO-18 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-CO-18 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.