Validation rules

BR-45 — EN 16931 rule

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.

Related rules

BR-DEC-19 — A VAT category taxable amount (BT-116) uses more than 2 decimal places — EN 16931 allows at most 2.
BR-AE-08 — The taxable amount (BT-116) of the reverse-charge (AE) breakdown does not equal the sum of line net amounts…
BR-AF-08 — For each IGIC (L) rate, the taxable amount (BT-116) of the breakdown must equal the sum of line net amounts…
BR-AG-08 — For each IPSI (M) rate, the taxable amount (BT-116) of the breakdown must equal the sum of line net amounts…
BR-E-08 — The taxable amount (BT-116) of the exempt (E) breakdown does not equal the sum of line net amounts minus…
BR-G-08 — The taxable amount (BT-116) of the export (G) breakdown does not equal the sum of line net amounts minus…

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.