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BR-37:Tax subtotal taxable amount required

Each TaxSubtotal must include TaxableAmount (the base for VAT calculation).

Why This Error Matters

Invoice rejected. VAT cannot be correctly calculated without knowing the tax category.

How to Fix It

1

Calculate base

Sum of line amounts with this tax category

2

Add to subtotal

Set as TaxableAmount with currency

3

Verify calculation

TaxAmount = TaxableAmount × Percent ÷ 100

Code Example

<cac:TaxSubtotal>
  <cbc:TaxableAmount currencyID="EUR">1000.00</cbc:TaxableAmount>
  <cbc:TaxAmount currencyID="EUR">210.00</cbc:TaxAmount>
</cac:TaxSubtotal>

Technical Details

XPath: /Invoice/cac:TaxTotal/cac:TaxSubtotal/cbc:TaxableAmount

Common Causes

  • Document charge missing VAT category assignment
  • TaxCategory/ID not mapped for charges
  • Charge created before tax category configured
  • Export template missing charge tax category field
  • VAT code lookup failed for charge

Commonly Seen In

All invoicing software

Frequently Asked Questions

Each TaxSubtotal must include TaxableAmount (the base for VAT calculation).
Add TaxableAmount to each TaxSubtotal. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
Yes, BR-37 is a critical error that will cause invoice rejection. It must be fixed before submission to ensure your invoice is accepted by the recipient's system.
Many instances of BR-37 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues, including tax subtotal taxable amount required.
BR-37 is commonly seen in exports from All invoicing software. These software packages sometimes generate invoices that need adjustment to meet full compliance standards.

Related Errors

BR-36

Tax total amount required

BR-CO-14

Tax subtotal taxable amount mismatch

Last updated: 16 January 2026

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