BR-45

Every VAT breakdown block (BG-23) must contain the category taxable amount (BT-116). The breakdown is where the tax becomes traceable.

Severity: Error
Applies to: CII, UBL
Rule set: v2026-01-31

Official rule text

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

Why does BR-45 happen?

The breakdown is built from the tax amounts, those being what is visible on the invoice. The taxable base behind them is an intermediate result and does not get written out.

How do you fix BR-45?

Write BT-116 into cac:TaxTotal/cac:TaxSubtotal/cbc:TaxableAmount in UBL, or ram:BasisAmount inside ram:ApplicableTradeTax in CII. How base, rate and tax amount must agree is checked by BR-CO-17.

In the XML

A UBL fragment. The CII path is named above — same change, different element names.

Fails

<cac:TaxSubtotal>
  <cbc:TaxAmount currencyID="EUR">190.00</cbc:TaxAmount>
  <cac:TaxCategory>
    <cbc:ID>S</cbc:ID>
    <cbc:Percent>19</cbc:Percent>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:TaxCategory>
</cac:TaxSubtotal>

Fixed

<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="EUR">1000.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="EUR">190.00</cbc:TaxAmount>
  <cac:TaxCategory>
    <cbc:ID>S</cbc:ID>
    <cbc:Percent>19</cbc:Percent>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:TaxCategory>
</cac:TaxSubtotal>

NormAPI provides technical validation, not tax or legal advice.