Validation rules

BR-46

A VAT breakdown (BG-23) has no tax amount (BT-117).

Rule: BR-46 — official EN 16931 / XRechnung rule
Severity: error
Business term: BT-117 — VAT category tax 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 always writes BT-117 per breakdown. The UBL schema makes the element mandatory anyway, so the XSD tier reports hand-built XML without it first.

How to fix it

Add cbc:TaxAmount to every cac:TaxSubtotal.

BR-46 auf Deutsch — was bedeutet der Fehler?

Eine Umsatzsteueraufschlüsselung (BG-23) hat keinen Steuerbetrag (BT-117).

So beheben Sie den Fehler

Ergänzen Sie cbc:TaxAmount 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.