# BR-46

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
- Statement language: en
- Last verified: 2026-10-18

## Official statement

> Each VAT breakdown (BG-23) shall have a VAT category tax amount (BT-117).

Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-46/

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 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.

## What to change

Put a VAT category tax amount (BT-117) 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 tax amount element.

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

## Published context and test

Copied from the source. Not reimplemented on this page.

```
cac:TaxTotal/cac:TaxSubtotal
```

```
exists(cbc:TaxAmount)
```

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