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BR-48:Document allowance tax category required

Document-level allowances/charges must specify the VAT category.

Fix this in your source system

MANUAL

Tax category assignment affects tax liability calculation. Must be determined based on the specific goods/services and applicable tax rules.

See the step-by-step instructions below to fix this error manually.

Why This Error Matters

Invoice rejected. VAT rate is required for tax calculation verification and reporting.

How to Fix It

1

Add TaxCategory

Same structure as line item categories

2

Match category

Should match applicable line item categories

3

Include rate

Percent for standard rate

Code Example

<cac:AllowanceCharge>
  <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">50.00</cbc:Amount>
  <cac:TaxCategory>
    <cbc:ID>S</cbc:ID>
    <cbc:Percent>21</cbc:Percent>
    <cac:TaxScheme>
      <cbc:ID>VAT</cbc:ID>
    </cac:TaxScheme>
  </cac:TaxCategory>
</cac:AllowanceCharge>

Technical Details

XPath: /Invoice/cac:AllowanceCharge/cac:TaxCategory

Common Causes

  • VAT breakdown missing rate (Percent)
  • TaxCategory/Percent not mapped in export
  • Tax rate stored separately from tax category
  • Zero-rate category missing explicit 0 percent
  • Rate field empty for standard VAT category

Commonly Seen In

All invoicing software

Frequently Asked Questions

Document-level allowances/charges must specify the VAT category.
Add TaxCategory to document allowances/charges. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
Yes, BR-48 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-48 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues, including document allowance tax category required.
BR-48 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-19

Tax category code required

BR-CO-15

Tax exclusive amount calculation error

Last updated: 18 January 2026

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