BR-48: what it means and how to fix it
Each VAT breakdown row must have a VAT rate, except when the invoice is not subject to VAT.
| Rule | BR-48 |
|---|---|
| Standard | EN 16931-1, the European standard for electronic invoices |
| Severity | Error (the invoice is not conformant) |
| Concerns | BT-119: VAT category rate |
How to fix it
Add the rate as a percentage (19, 7, 0).
Where the field is in the XML
| Term | CII (XRechnung-CII, ZUGFeRD, Factur-X) | UBL (XRechnung-UBL, Peppol) |
|---|---|---|
| BT-119 VAT category rate | ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:RateApplicablePercent | cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:Percent |
From your code
curl -H "Authorization: Bearer $API_KEY" -H "Content-Type: application/xml" \
--data-binary @invoice.xml "https://tools.funwords.eu/einvoice/validate"The answer lists every broken rule with its number, the field, a message with the figures from your file and the fix. E-invoice API: validate, convert to JSON, and create XRechnung or ZUGFeRD XML from JSON.
Questions
What does BR-48 mean?
Each VAT breakdown row must have a VAT rate, except when the invoice is not subject to VAT. It is a rule of EN 16931-1, the European standard for electronic invoices.
How do I fix BR-48?
Add the rate as a percentage (19, 7, 0).
Is BR-48 an error or a warning?
An error: a validator reports the invoice as not conformant, and a recipient that validates incoming e-invoices can reject it.
Related rules
- BR-DE-14: Each VAT breakdown row must give its VAT rate.
Rule numbers are those of EN 16931-1; the explanation is ours. Not tax or legal advice.