errorEN 16931

`BR-46`:Each VAT breakdown (BG-23) shall have a VAT category tax amount (BT-117).

Each VAT breakdown (BG-23) shall have a VAT category tax amount (BT-117).. Check the `cac:TaxSubtotal` element in your invoice XML.

Severity

Fatal

Rule set

EN 16931

Country

All EU

Fix type

BLOCKED

Engine Classification

Financial or legal field · Modification blocked by policy

Reason: Unit codes affect pricing calculations and inventory systems. Must match your product catalog and trading partner agreements.

What is BR-46?

BR-46 is a fatal validation rule defined in the EN 16931 specification. It validates the @unitCode element under InvoiceLine > InvoicedQuantity in the UBL invoice XML.

When this rule fires, the invoice is non-compliant and will be rejected by Peppol access points and national validation services. The sending system receives a rejection response and the invoice does not reach the buyer.

Target path: XPath: /Invoice/cac:InvoiceLine/cbc:InvoicedQuantity/@unitCode

This error requires manual correction — financial fields are protected by policy.Get API Access

Why This Error Matters

Invoice rejected. The actual tax amount is required for tax reporting and payment.

BR-46 is a hard failure. Invoices that trigger this rule are rejected at the access point and never reach the recipient. In Peppol networks, this means your sending system receives an MLR (Message Level Response) with a rejection status. The invoice must be corrected and re-sent, adding delay to your payment cycle.

Validator Behavior

·Causes invoice rejection
·Error returned: BR-46
·Specification: EN 16931

How to Fix It

Use standard codes

C62=unit, EA=each, H87=piece

Other common codes

KGM=kilogram, MTR=meter, LTR=liter, MTK=square meter

Service codes

HUR=hour, DAY=day, MON=month, ANN=year

Before / After

Failing XML

<cac:TaxTotal>
  <!-- cac:TaxSubtotal is missing -->
</cac:TaxTotal>

Corrected XML

<cac:TaxTotal>
  <cac:TaxSubtotal>valid-value</cac:TaxSubtotal>
</cac:TaxTotal>

Technical Reference

XPathXPath: /Invoice/cac:InvoiceLine/cbc:InvoicedQuantity/@unitCode

SpecEN 16931

StrategyBLOCKED: This is a tax amount. We never auto-calculate taxes because tax calculation involves country-specific rounding rules and has legal implications. Source system must calculate.

Code Example

<cbc:InvoicedQuantity unitCode="HUR">40</cbc:InvoicedQuantity>
<!-- 40 hours of service -->

Common Causes

·VAT breakdown missing tax amount (TaxAmount)
·Tax subtotal created without calculated tax value
·TaxSubtotal/TaxAmount not mapped in export
·VAT calculation failed to produce tax amount
·Zero-rate category exported without zero tax amount

Seeing this in production? The API handles BR-46 automatically. See the fix response →

Commonly Seen In

All invoicing software

Frequently Asked Questions

InvoicedQuantity unitCode must be a valid UN/ECE Recommendation 20 code.

Add the required `cac:TaxSubtotal` element to your Invoice. Ensure it contains a valid value per EN 16931 (BR-46). This error involves a protected field — Invoice Navigator flags it in your pipeline so your team can correct it at the source.

Yes, BR-46 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.

BR-46 involves a financial or legal field that cannot be auto-modified by policy. Invoice Navigator detects and flags this error immediately, but the correction must be made manually in your ERP or invoicing software.

BR-46 is commonly seen in exports from All invoicing software. These software packages sometimes generate invoices that need adjustment to meet full compliance standards.

Detect BR-46 Before Submission

This error involves a financial or legal field that cannot be auto-modified. The compliance engine flags it immediately with a clear diagnosis so your team can fix it at the source.

Get API Access View API Documentation

BR-46:Each VAT breakdown (BG-23) shall have a VAT category tax amount (BT-117).