BR-48

Every VAT breakdown block must carry a VAT category rate (BT-119), unless the invoice is not subject to VAT at all.

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

Official rule text

Each VAT breakdown (BG-23) shall have a VAT category rate (BT-119), except if the Invoice is not subject to VAT.

Why does BR-48 happen?

For exempt categories the rate is omitted, because there is none. The norm wants an explicit zero there — the statement “zero per cent” differs from “no value”.

How do you fix BR-48?

Set BT-119 in cac:TaxSubtotal/cac:TaxCategory/cbc:Percent in UBL, ram:RateApplicablePercent in CII, explicitly as 0 for E, Z and AE. On the German path BR-DE-14 applies as well.

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>
  <cbc:TaxAmount currencyID="EUR">190.00</cbc:TaxAmount>
  <cac:TaxCategory>
    <cbc:ID>S</cbc:ID>
    <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.