BR-46: VAT breakdown tax amount missing
One or more VAT breakdown groups (BG-23) have no VAT amount (BT-117) — the calculated tax for that category. This is the counterpart of BR-45 (taxable amount): the two fields together are what BR-CO-17 checks for consistency.
Last updated: 2026-07-22
Affected field
BT-117 VATCategoryTaxAmount / cac:TaxSubtotal/cbc:TaxAmount (UBL) / ram:ApplicableTradeTax/ram:CalculatedAmount (CII)
Cause
The category's taxable amount was computed but the corresponding VAT amount was never exported, often because a calculation step between basis and tax amount is missing from the export pipeline.
Fix
For each cac:TaxSubtotal (UBL) or ram:ApplicableTradeTax (CII) group, populate the VAT amount as the taxable amount (BT-116) multiplied by the category rate (BT-119), divided by 100 and rounded to two decimal places.
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Frequently asked questions
Does an exempt category still need a VAT amount?▼
Yes, the field must be present with value 0.00 for an exempt or zero-rated category. BR-46 checks that the field is present, not that it is strictly positive.
What's the difference between BR-46 and BR-CO-17?▼
BR-46 checks that the BT-117 field exists. BR-CO-17 additionally checks that its value is correct: basis × rate / 100, rounded. An invoice can pass BR-46 and still fail BR-CO-17 if the calculation is wrong.