BR-48: VAT category rate of the VAT breakdown (BT-119) is missing
Official message
[BR-48] Each VAT breakdown (BG-23) shall have a VAT category rate (BT-119), except if the Invoice is not subject to VAT.
[BR-48] Each VAT breakdown (BG-23) shall have a VAT category rate (BT-119), except if the Invoice is not subject to VAT.
[BR-48] Each VAT breakdown (BG-23) shall have a VAT category rate (BT-119), except if the Invoice is not subject to VAT.
- Severity
- Error The invoice is invalid and may be rejected by the recipient.
- Applies to
- EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931
- Affected fields
- BG-23, BT-119
What does this mean?
Every VAT breakdown (BG-23) must contain a VAT category rate (BT-119). The only exception is category O (not subject to VAT), where no rate is given. The rate is missing for at least one other breakdown.
Typical causes
For a category with 0% (e.g. Z, E, AE, K or G) the rate was omitted instead of stating 0.
No rate was entered for a line or an allowance/charge.
How to fix the error
State the rate in percent for every breakdown except category O, e.g. 19, 7 or 0.
For category O state no rate.
CII: ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:RateApplicablePercent, UBL: cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:Percent.
Generate and validate the invoice again.
In E-Rechnungsfreund
In the invoice form, the VAT breakdown (BG-23) is built from VAT category and rate of the lines and allowances/charges when the XML is generated. In section "Rechnungspositionen (BG-25)" (invoice lines) fill in the field "Steuersatz % (BT-152)" (VAT rate; simple view "Einfach": "MwSt %") for every line, also with 0. In section "Zu-/Abschläge auf Dokumentenebene (BG-20/BG-21)" (document level allowances and charges, "Experte" view) check the field "St-Satz %"; if it is empty, the rate of the category is used if there is exactly one for it.
Example
Wrong
<ram:ApplicableTradeTax>
<ram:CalculatedAmount>0.00</ram:CalculatedAmount>
<ram:TypeCode>VAT</ram:TypeCode>
<ram:BasisAmount>800.00</ram:BasisAmount>
<ram:CategoryCode>K</ram:CategoryCode>
<ram:ExemptionReasonCode>VATEX-EU-IC</ram:ExemptionReasonCode>
</ram:ApplicableTradeTax>Correct
<ram:ApplicableTradeTax>
<ram:CalculatedAmount>0.00</ram:CalculatedAmount>
<ram:TypeCode>VAT</ram:TypeCode>
<ram:BasisAmount>800.00</ram:BasisAmount>
<ram:CategoryCode>K</ram:CategoryCode>
<ram:ExemptionReasonCode>VATEX-EU-IC</ram:ExemptionReasonCode>
<ram:RateApplicablePercent>0</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>For developers: test expression per syntax
EN 16931 (CII) (CII)
Context: //ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax
(.[upper-case(ram:TypeCode) = 'VAT']/ram:RateApplicablePercent) or (.[upper-case(ram:TypeCode) = 'VAT']/ram:CategoryCode = 'O')EN 16931 (UBL) (UBL)
Context: cac:TaxTotal/cac:TaxSubtotal
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')Factur-X / ZUGFeRD EN 16931 (CII)
Technical ID in the source: FX-SCH-A-000050
Context: //ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax
(ram:RateApplicablePercent) or (ram:CategoryCode = 'O')Related validation rules
Frequently asked questions
Does a rate have to be stated for exempt supplies?
Yes, as 0. Only for category O (not subject to VAT) the rate is omitted; there it must not be stated.
Last updated:
Explanation of the validation rule, not legal or tax advice.