BR-48 - Each VAT breakdown needs a rate (unless not subject to VAT)
Each VAT breakdown (BG-23) must have a VAT category rate (BT-119), except if the invoice is not subject to VAT.
BR-48 - Each VAT breakdown needs a rate (unless not subject to VAT)
Each VAT breakdown (BG-23) must have a VAT category rate (BT-119), except if the invoice is not subject to VAT.
What this rule checks
Each VAT breakdown (BG-23) must have a VAT category rate (BT-119), except if the invoice is not subject to VAT.
How to fix it
Add the TaxCategory/Percent (BT-119); it may be omitted only for the "Not subject to VAT" category.
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-47Each VAT breakdown needs a category codeBR-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
All validation rules