BR-47fatal
How to fix BR-47
Each VAT breakdown (BG-23) shall be defined through a VAT category code (BT-118).
What this rule checks
Each VAT breakdown line must specify which VAT category it applies to (e.g. Standard rate, Zero rate, Exempt) so the tax treatment is unambiguous.
Referenced business terms
This rule references the following EN 16931 business terms. Click through for the full definition, the UBL XPath and the cardinality.
How to fix it
Add a cbc:ID element inside cac:TaxSubtotal → cac:TaxCategory with a valid VAT category code (S, Z, E, AE, K, G, O, L, M).
Related rules
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