BR-45: VAT breakdown taxable amount missing
One or more VAT breakdown groups (BG-23) have no taxable amount (BT-116) — the amount the category's VAT rate is applied to. This field feeds the VAT amount calculation (BT-117), checked by BR-CO-17.
Last updated: 2026-07-22
Affected field
BT-116 VATCategoryTaxableAmount / cac:TaxSubtotal/cbc:TaxableAmount (UBL) / ram:ApplicableTradeTax/ram:BasisAmount (CII)
Cause
Lines were grouped by VAT category, but the basis total for one category was never computed or exported — often because that category had only a single line and the software skipped the aggregation step.
Fix
For each cac:TaxSubtotal (UBL) or ram:ApplicableTradeTax (CII) group, populate the taxable amount as the sum of net amounts for every line in that VAT category, plus charges and minus allowances attached to that category.
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Frequently asked questions
Is the taxable amount (BT-116) the same as the total without VAT (BT-109)?▼
Only if every line shares the same VAT category and rate. As soon as an invoice mixes rates (standard + reduced, for example), each category has its own taxable amount, and their sum must equal BT-109.
Is a €0.00 taxable amount accepted?▼
Yes, for an exempt or zero-rated category the amount can be 0.00 if no line with a non-zero amount belongs to it. BR-45 checks that the field is present, not its value.