BR-48fatal
How to fix BR-48
Each VAT breakdown (BG-23) shall have a VAT category rate (BT-119), except if the Invoice is not subject to VAT.
What this rule checks
The tax rate percentage must be stated in each VAT breakdown so the tax amount can be verified, unless the invoice falls entirely outside the scope of VAT.
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:Percent element inside cac:TaxSubtotal → cac:TaxCategory with the applicable VAT rate (e.g. 21, 9, 0).
Related rules
Validate your invoice
Upload your corrected invoice to check it passes BR-48 and all other EN 16931 and Peppol BIS 3.0 rules. Free, instant, no signup.