E-invoice / Rules / BR-45

E-invoice rule EN 16931 schematron

BR-45: The VAT breakdown is missing the taxable amount

The VAT breakdown is missing the taxable amount (BT-116, cbc:TaxableAmount).

Original wording of the rule

[BR-45]-Each VAT breakdown (BG-23) shall have a VAT category taxable amount (BT-116).

Source of the quotation: EN 16931 schematron (ConnectingEurope/eInvoicing-EN16931, licence EUPL 1.2)

How to fix it

1. Open the XML file and find the element cac:TaxSubtotal/cbc:TaxableAmount.
2. Add or correct the element the way the wording of the rule above asks for.
3. Save the file and check it again with our checker. It runs in your browser, the file is never uploaded.

A correct UBL 2.1 snippet

<cac:TaxSubtotal
    xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
    xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
  <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
</cac:TaxSubtotal>

The snippet is only the part of the document the rule is about. Put it in the right place inside your invoice; the namespaces are written here only so that the snippet reads on its own.

When it is reported

Profile: EN 16931, Peppol BIS Billing 3.0, XRechnung 3.x

How we rate it: error

UBL elements: cbc:TaxableAmount

Where we point in the file: /Invoice/cac:TaxTotal/cac:TaxSubtotal[1]

Related rules

• BR-43 The charge on line level has no amount
• BR-44 The charge on line level needs a reason
• BR-46 The VAT breakdown is missing the VAT category tax amount
• BR-47 The VAT breakdown is missing the VAT category code (BT-118)
• BR-48 The VAT breakdown is missing the VAT category rate (BT-119, cbc:Percent)

Our check is not complete: we do not check the XSD schema and we do not implement every rule, and a file that passes says nothing about whether the buyer or the Peppol network will accept it. Licences for the quoted wordings are listed in our sources.