BR-47 - Each VAT breakdown needs a category code
Each VAT breakdown (BG-23) must be defined through a VAT category code (BT-118).
BR-47 - Each VAT breakdown needs a category code
Each VAT breakdown (BG-23) must be defined through a VAT category code (BT-118).
What this rule checks
Each VAT breakdown (BG-23) must be defined through a VAT category code (BT-118).
How to fix it
Add the TaxCategory/ID (BT-118) to every VAT breakdown group.
Validate against this rule
This rule is part of EN 16931. Check your invoice with the validator that matches your format:
Related rules
BR-45Each VAT breakdown needs a taxable amountBR-46Each VAT breakdown needs a tax amountBR-48Each VAT breakdown needs a rate (unless not subject to VAT)BR-B-01Standard rated cannot be mixed with certain categoriesBR-B-02Standard rated cannot be mixed with certain categoriesBR-AF-02IGIC line requires a Seller tax identifier
Source: CEN EN 16931 Schematron · Last verified: 2026-07-10
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