Attestwire › Rule reference › BR-48

BR-48 Each VAT breakdown group must state a VAT rate, unless its category is O

noun · EN 16931 · fatal · BT-119

For a sample invoice, the library reports: VAT breakdown group 1 of the document states no readable VAT category rate (BT-119): the element is missing, empty, or not a plain decimal number.

Business term

BT-119

Severity

fatal

The fix

State the VAT rate (BT-119) on every VAT breakdown group of the document, zero included. The only group without one is category O, not subject to VAT.

What the library returns

The full error returned by @attestwire/en16931. It includes the rule ID, affected field and suggested correction. Developers can use this object in their application:

{
  "rule": "BR-48",
  "field": "BT-119",
  "severity": "fatal",
  "message": "VAT breakdown group 1 of the document states no readable VAT category rate (BT-119): the element is missing, empty, or not a plain decimal number. Each VAT breakdown (BG-23) shall have one, with a single exception: category O (\"Not subject to VAT\"), which has no rate at all — a different statement from a rate of zero.",
  "fix": "State the VAT rate (BT-119) on every VAT breakdown group of the document, zero included. The only group without one is category O, not subject to VAT.",
  "xpath": "/ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal[1]/cac:TaxCategory/cbc:Percent",
  "docsUrl": "https://attestwire.com/rules/BR-48"
}

xpath is always a UBL path. On a CII invoice, look for the matching CII field instead.