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BR-48

Validation message

Each VAT breakdown (BG-23) shall have a VAT category rate (BT-119), except if the Invoice is not subject to VAT.

Explanation

Every entry of the VAT breakdown must state its VAT rate, 0% for exempt or reverse-charge supplies. The only exception is the category 'not subject to VAT' (O). VAT law also requires the rate.

How to fix

Ask the seller for a corrected invoice whose VAT breakdown states every VAT rate.

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

  • EN 16931 (UBL)
  • EN 16931 (CII)