# BR-53

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

> If the VAT accounting currency code (BT-6) is present, then the Invoice total VAT amount in accounting currency (BT-111) shall be provided.

Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-53/

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

If the VAT accounting currency code (BT-6) is present, the Invoice total VAT amount in accounting currency (BT-111) must be provided. The message says "shall be provided". It does not start with "Each". It ends with a period. The context is the invoice or the credit note. The published test checks that every tax currency code has a tax amount with that currency id. The currency comparison is =$taxcurrency with no space before =. It is not a BR-CO calculation.

## What to change

When a VAT accounting currency code (BT-6) is sent, also send the invoice total VAT amount (BT-111) in that currency.

## Illustration

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

**Fails the stated condition.** A tax currency code is present, and no tax amount carries that currency id.

**Passes the stated condition.** Every tax currency code has a tax amount with that currency id.

## Published context and test

Copied from the source. Not reimplemented on this page.

```
/ubl:Invoice | /cn:CreditNote
```

```
every $taxcurrency in cbc:TaxCurrencyCode satisfies exists(//cac:TaxTotal/cbc:TaxAmount[@currencyID=$taxcurrency])
```

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