Validation rules
BR-47
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.
Official sources
- XRechnung specification (KoSIT / xeinkauf.de)
- KoSIT validator on GitHub and the XRechnung validator configuration
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.