E-invoice / Rules / BR-47

E-invoice rule EN 16931 schematron

BR-47: The VAT breakdown is missing the VAT category

The VAT breakdown is missing the VAT category code (BT-118). Add cac:TaxCategory/cbc:ID together with cac:TaxScheme/cbc:ID set to VAT.

Original wording of the rule

[BR-47]-Each VAT breakdown (BG-23) shall be defined through a VAT category code (BT-118).

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:TaxCategory/cbc:ID.
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:TaxCategory
    xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
    xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
  <cbc:ID>S</cbc:ID>
</cac:TaxCategory>

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: cac:TaxCategory/cbc:ID, cac:TaxScheme/cbc:ID

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

Related rules

• BR-45 The VAT breakdown is missing the taxable amount
• BR-46 The VAT breakdown is missing the VAT category tax amount
• BR-48 The VAT breakdown is missing the VAT category rate (BT-119, cbc:Percent)
• BR-49 Payment instructions (BG-16) need a payment means code (BT-81)
• BR-50 The payment account identifier (BT-84) is empty

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.