BR-46

Every VAT breakdown block (BG-23) must contain the category tax amount (BT-117). 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 tax amount (BT-117).

Why does BR-46 happen?

For exempt categories a tax amount of zero reads like an absence of information and gets left out. The norm requires the zero explicitly.

How do you fix BR-46?

Write BT-117 into cac:TaxTotal/cac:TaxSubtotal/cbc:TaxAmount in UBL, or ram:CalculatedAmount 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:TaxableAmount currencyID="EUR">1000.00</cbc:TaxableAmount>
  <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.