Validation rules

BR-47 — EN 16931 rule

A VAT breakdown (BG-23) has no VAT category code (BT-118).

Rule: BR-47 — official EN 16931 / XRechnung rule
Severity: error
Business term: BT-118
Detected by: tier 3 — KoSIT validator (authoritative)
Reachability: Only reachable when validating your own XML — normbill-generated documents cannot trigger it

The engine sets the category code on every breakdown it writes.

How to fix it

Add cbc:ID with a UNCL 5305 category code (S, Z, E, AE, K, G, O, L, M) to the subtotal's cac:TaxCategory.

BR-47 auf Deutsch — was bedeutet der Fehler?

Einer Umsatzsteueraufschlüsselung (BG-23) fehlt der Umsatzsteuer-Kategoriecode (BT-118).

So beheben Sie den Fehler

Ergänzen Sie cbc:ID mit einem UNCL-5305-Code (S, Z, E, AE, K, G, O, L, M) in cac:TaxCategory des Subtotals.

Related rules

BR-46 — A VAT breakdown (BG-23) has no tax amount (BT-117).
BR-48 — A VAT breakdown (BG-23) has no VAT category rate (BT-119); only category O (not subject to VAT) may omit it.
BR-45 — A VAT breakdown (BG-23) has no taxable amount (BT-116).
BR-49 — Payment instructions (BG-16) are present but the payment means type code (BT-81) is missing.
BR-44 — A line-level charge must state what it is for (BT-144/BT-145).
BR-50 — A credit-transfer payment account is present but its account identifier (IBAN, BT-84) is empty.

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.