Fix BR-45: VAT breakdown without taxable amount

BR-45 in your own invoice? Upload the file and find every error in seconds.

What does BR-45 mean?

Every VAT breakdown (BG-23) must contain a VAT category taxable amount (BT-116). This is the sum of all net amounts that fall under the same combination of VAT category and rate, on which the tax is then calculated. In the CII structure this value sits as ram:BasisAmount in each ram:ApplicableTradeTax at document level. Without it the breakdown is incomplete.

Common causes of BR-45

ram:BasisAmount in the ram:ApplicableTradeTax block was left out entirely.
The amount sits only at line level, not in the VAT breakdown.
Empty element with no numeric value.
Only CalculatedAmount and rate were set, the base amount was forgotten.

How to fix BR-45

Find the faulty spot in the XML. Open the XML of the invoice and go to field BT-116 along this XPath://rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:BasisAmount
Apply the fix. Add the element ram:BasisAmount with the net total of the tax group to every ram:ApplicableTradeTax at document level, e.g. 100.00 (dot as decimal separator, no currency symbol).
Validate again. Save the file and validate it again to check that BR-45 is no longer reported.

Concrete fix

Add the element ram:BasisAmount with the net total of the tax group to every ram:ApplicableTradeTax at document level, e.g. 100.00 (dot as decimal separator, no currency symbol).

XPath//rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:BasisAmount

Before / after: the XML example

This is the spot in question before and after the fix (Cross Industry Invoice, ZUGFeRD/Factur-X).

Wrong

<ram:ApplicableTradeTax>
  <ram:CalculatedAmount>19.00</ram:CalculatedAmount>
  <ram:TypeCode>VAT</ram:TypeCode>
  <ram:CategoryCode>S</ram:CategoryCode>
  <ram:RateApplicablePercent>19.00</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>

Correct

<ram:ApplicableTradeTax>
  <ram:CalculatedAmount>19.00</ram:CalculatedAmount>
  <ram:TypeCode>VAT</ram:TypeCode>
  <ram:BasisAmount>100.00</ram:BasisAmount>
  <ram:CategoryCode>S</ram:CategoryCode>
  <ram:RateApplicablePercent>19.00</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>

Frequent questions about BR-45

What belongs in BT-116?

The sum of the net amounts of all invoice lines and allowances/charges with the same VAT category and the same rate, excluding VAT.

Where does the amount sit in the XML?

In ram:ApplicableTradeTax/ram:BasisAmount at document level, not on the individual invoice line.

Does every tax group need its own base amount?

Yes. For each combination of category and rate there is exactly one breakdown with its own BasisAmount.

Related error codes

Check BR-45 automatically

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