Validation rules

BR-45

A VAT breakdown (BG-23) has no taxable amount (BT-116).

Rule: BR-45 — official EN 16931 / XRechnung rule
Severity: error
Business term: BT-116 — VAT category taxable amount
Field in your JSON: invoice.lines
Detected by: tier 3 — KoSIT validator (authoritative)
Reachability: Only reachable when validating your own XML — normbill-generated documents cannot trigger it

The engine derives the VAT breakdown from the lines and always writes BT-116 per category/rate group.

How to fix it

Add cbc:TaxableAmount to every cac:TaxSubtotal.

BR-45 auf Deutsch — was bedeutet der Fehler?

Eine Umsatzsteueraufschlüsselung (BG-23) hat keinen Steuerbasisbetrag (BT-116).

So beheben Sie den Fehler

Ergänzen Sie cbc:TaxableAmount in jedem cac:TaxSubtotal.

Official sources

Every 422 from the API lists the rule id, the path in your request JSON, a plain-language message and a suggested fix — see the docs overview for the report format.

Or try it live: drop any XRechnung XML on the free validator — same KoSIT-backed report, no account.