{
  "id": "BR-46",
  "country": "EU",
  "syntax": "ubl",
  "group": "document",
  "severity": "fatal",
  "severity_note": "fatal, from the Flag column of the Peppol BIS Billing 3.0 UBL rules index retrieved 2026-10-18.",
  "spec": "Peppol BIS Billing 3.0, May 2026 release, EN 16931 model bound to UBL",
  "statement": "Each VAT breakdown (BG-23) shall have a VAT category tax amount (BT-117).",
  "statement_lang": "en",
  "context": "cac:TaxTotal/cac:TaxSubtotal",
  "test": "exists(cbc:TaxAmount)",
  "meaning": "Each VAT breakdown (BG-23) must have a VAT category tax amount (BT-117). 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:TaxAmount exists. It does not calculate the amount.",
  "fix": "Put a VAT category tax amount (BT-117) on each VAT breakdown.",
  "example_fail": "A tax subtotal has no tax amount element.",
  "example_pass": "That tax subtotal has a tax amount element.",
  "example_note": "Illustration of the condition in the official statement. Not an example published by the source.",
  "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-46/",
  "source_retrieved": "2026-10-18",
  "last_verified": "2026-10-18"
}