Counterfoil rule note

BR-45

Quoted from a public specification. This page is not a validator, and it is not tax, legal, or accounting advice.

Country

EU

Syntax

UBL

Severity

fatal

Last verified

2026-10-18

Official statement

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

Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-45/

Peppol BIS Billing 3.0, May 2026 release, EN 16931 model bound to UBL

Severity note: fatal, from the Flag column of the Peppol BIS Billing 3.0 UBL rules index retrieved 2026-10-18.

Plain-language reading

Each VAT breakdown (BG-23) must have a VAT category taxable amount (BT-116). The message says "shall have" and starts with "Each". It ends with a period. It does not say "Document level". The context is a tax subtotal. The published test checks that cbc:TaxableAmount exists. It does not calculate the amount.

What to change

Put a VAT category taxable amount (BT-116) on each VAT breakdown.

Illustration

Illustration of the condition in the official statement. Not an example published by the source.

Fails the stated condition. A tax subtotal has no taxable amount element.

Passes the stated condition. That tax subtotal has a taxable amount element.

Published context and test

Copied from the source. Not reimplemented on this page.

cac:TaxTotal/cac:TaxSubtotal

exists(cbc:TaxableAmount)

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