Fix BR-47: VAT breakdown without VAT category code

BR-47 in your own invoice? Upload the file and find every error in seconds.

What does BR-47 mean?

Every VAT breakdown (BG-23) must be defined through a VAT category code (BT-118). The code says how the group is treated for tax, for example standard rate, zero rate or exemption. In the CII structure it sits as ram:CategoryCode in each ram:ApplicableTradeTax at document level. The value comes from the UNCL5305 code list (e.g. S, Z, E, AE, K, G, O).

Common causes of BR-47

ram:CategoryCode is missing in the ram:ApplicableTradeTax block.
The code sits only at line level, not in the breakdown.
Empty element with no value.
Free text instead of a valid code from UNCL5305.

How to fix BR-47

Find the faulty spot in the XML. Open the XML of the invoice and go to field BT-118 along this XPath://rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode
Apply the fix. Add the element ram:CategoryCode with a code from UNCL5305 to every ram:ApplicableTradeTax at document level, e.g. 'S' for standard rate, 'Z' for zero rate, 'E' for exempt, 'AE' for reverse charge.
Validate again. Save the file and validate it again to check that BR-47 is no longer reported.

Concrete fix

Add the element ram:CategoryCode with a code from UNCL5305 to every ram:ApplicableTradeTax at document level, e.g. 'S' for standard rate, 'Z' for zero rate, 'E' for exempt, 'AE' for reverse charge.

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

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:BasisAmount>100.00</ram:BasisAmount>
  <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-47

Which codes are there?

From UNCL5305 among others S (standard rate), Z (zero rate), E (exempt), AE (reverse charge), K (intra-community supply), G (export), O (not subject to VAT).

Is the code the same as TypeCode?

No. ram:TypeCode names the tax type (VAT), ram:CategoryCode the category within VAT.

Does the code have to match the rate?

Yes. With S the rate must be greater than 0, with Z exactly 0. Other rules (e.g. BR-S, BR-Z) check this separately.

Related error codes

Check BR-47 automatically

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