# BR-47

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 be defined through a VAT category code (BT-118).

Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-47/

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 be defined through a VAT category code (BT-118). The message says "shall be defined through", not "shall have". It starts with "Each" and ends with a period. The context is a tax subtotal. The published test checks that a tax category id exists under a tax scheme whose id is VAT. That comparison is ='VAT' with no space before =. The test does not require a particular category code.

## What to change

On each VAT breakdown, send a VAT category code (BT-118) inside a tax category whose tax scheme id is VAT.

## 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 category id under a VAT tax scheme.

**Passes the stated condition.** That tax subtotal has a tax category id under a tax scheme whose id is VAT.

## Published context and test

Copied from the source. Not reimplemented on this page.

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

```
exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID)
```

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