Validation rules

BR-48 — EN 16931 rule

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).

Related rules

BR-DE-14 — A VAT breakdown is missing its category rate (BT-119) — XRechnung requires cbc:Percent in every tax…
BR-47 — A VAT breakdown (BG-23) has no VAT category code (BT-118).
BR-49 — Payment instructions (BG-16) are present but the payment means type code (BT-81) is missing.
BR-46 — A VAT breakdown (BG-23) has no tax amount (BT-117).
BR-50 — A credit-transfer payment account is present but its account identifier (IBAN, BT-84) is empty.
BR-45 — A VAT breakdown (BG-23) has no taxable amount (BT-116).

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.