BR-47

Validation message

Each VAT breakdown (BG-23) shall be defined through a VAT category code (BT-118).

Explanation

Each VAT breakdown must be identified by a category code (BT-118) — e.g., S (standard rate), Z (zero rate), E (exempt), AE (reverse charge).

How to fix

Set the VAT category code (BT-118).

This field is required by §14 Abs. 4 Nr. 8 UStG. A missing or incorrect value may affect input VAT deduction (Vorsteuerabzug) for the recipient.

Applies to