BR-47: VAT category code missing from breakdown
One or more VAT breakdown groups (BG-23) have no category code (BT-118) — the code that defines the applied regime (standard, exempt, reverse charge, zero-rated, etc.). Without this code, the breakdown's taxable amount and VAT amount cannot be interpreted.
Last updated: 2026-07-22
Affected field
BT-118 VATCategoryCode / cac:TaxSubtotal/cac:TaxCategory/cbc:ID (UBL) / ram:ApplicableTradeTax/ram:CategoryCode (CII)
Cause
The breakdown by category was built from line-level VAT rates without carrying over the associated category code (UNCL5305 code list), or the mapping between rate and category code is missing from the source software.
Fix
Populate cac:TaxCategory/cbc:ID (UBL) or ram:CategoryCode (CII) with the UNCL5305 code matching this breakdown's VAT regime (S = standard, Z = zero rated, E = exempt, AE = reverse charge, etc.).
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Frequently asked questions
Where is the list of valid VAT category codes?▼
The UNCL5305 code list defines the allowed codes (S, Z, E, AE, K, G, O, L, M, ...). Each code triggers its own consistency rules (for example the BR-S-* family for code S).
Must the category code be the same for every line in a breakdown?▼
Yes. A VAT breakdown (BG-23) groups all lines that share the same category code AND the same rate — that grouping is what determines how many breakdowns appear on the invoice.