Validation rules

BR-48

A VAT breakdown (BG-23) has no VAT category rate (BT-119); only category O (not subject to VAT) may omit it.

Rule: BR-48 — official EN 16931 / XRechnung rule
Severity: error
Business term: BT-119
Detected by: tier 3 — KoSIT validator (authoritative)
Reachability: Only reachable when validating your own XML — normbill-generated documents cannot trigger it

The engine writes the rate for every category except O, matching the rule's only exception.

How to fix it

Add cbc:Percent to the subtotal's cac:TaxCategory (0 for Z/E/AE/K/G).

BR-48 auf Deutsch — was bedeutet der Fehler?

Einer Umsatzsteueraufschlüsselung (BG-23) fehlt der Steuersatz (BT-119); nur Kategorie O (nicht steuerbar) darf ihn weglassen.

So beheben Sie den Fehler

Ergänzen Sie cbc:Percent in cac:TaxCategory des Subtotals (0 bei Z/E/AE/K/G).

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.