Fix BR-46: VAT breakdown without tax amount

BR-46 in your own invoice? Upload the file and find every error in seconds.

What does BR-46 mean?

Every VAT breakdown (BG-23) must contain a VAT category tax amount (BT-117). This is the amount that follows from the VAT category taxable amount (BT-116) and the rate (BT-119). In the CII structure it sits as ram:CalculatedAmount in each ram:ApplicableTradeTax at document level. For categories without tax, such as zero rate or exempt, the value is 0.00, but it must still be there.

Common causes of BR-46

ram:CalculatedAmount is missing in the ram:ApplicableTradeTax block.
With a zero rate or an exemption the tax amount was left out entirely instead of set to 0.00.
Empty element with no numeric value.
The tax amount sits only in the invoice totals, not in the breakdown.

How to fix BR-46

Find the faulty spot in the XML. Open the XML of the invoice and go to field BT-117 along this XPath://rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CalculatedAmount
Apply the fix. Add the element ram:CalculatedAmount with the tax amount of the group to every ram:ApplicableTradeTax at document level, e.g. 19.00; with a zero rate or an exemption 0.00.
Validate again. Save the file and validate it again to check that BR-46 is no longer reported.

Concrete fix

Add the element ram:CalculatedAmount with the tax amount of the group to every ram:ApplicableTradeTax at document level, e.g. 19.00; with a zero rate or an exemption 0.00.

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

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:TypeCode>VAT</ram:TypeCode>
  <ram:BasisAmount>100.00</ram:BasisAmount>
  <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-46

How do I calculate BT-117?

Tax amount = VAT category taxable amount (BT-116) times rate (BT-119) divided by 100. So for 100.00 and 19 percent, 19.00.

What do I set for a zero rate or an exemption?

0.00. The element must be present even when no tax applies.

Where does the value sit in the XML?

In ram:ApplicableTradeTax/ram:CalculatedAmount at document level.

Related error codes

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