BR-45:Each VAT breakdown (BG-23) shall have a VAT category taxable amount (BT-116).
Fix: Add the required `cac:TaxSubtotal` element to your Invoice. Ensure it contains a valid value per EN 16931.
Each VAT breakdown (BG-23) shall have a VAT category taxable amount (BT-116).. Check the `cac:TaxSubtotal` element in your invoice XML.
Engine Classification
Financial or legal field · Modification blocked by policy
Reason: VAT category taxable amount (BT-116) must be calculated from source invoice line data and cannot be derived independently. It represents the sum of all invoice line net amounts (BT-131) that belong to the same VAT category. This calculation requires access to the original line-level data and VAT categorization logic from the source system.
What is BR-45?
BR-45 is a fatal validation rule defined in the EN 16931 specification. It validates the InvoicePeriod element under Invoice > InvoiceLine in the UBL invoice XML.
When this rule fires, the invoice is rejected by Peppol access points and never reaches the buyer.
Target path: XPath: /Invoice/cac:InvoiceLine/cac:InvoicePeriod
Why This Error Matters
Invoice rejected. Cannot verify VAT calculation without knowing the taxable base.
BR-45 is a hard failure — the invoice must be corrected and re-sent before it can reach the recipient.
Validator Behavior
- ·Causes invoice rejection
- ·Error returned: BR-45
- ·Specification: EN 16931
How to Fix It
Add period
InvoicePeriod with StartDate and EndDate
Format dates
YYYY-MM-DD format
Optional on header
Or add to document-level InvoicePeriod
Before / After
<cac:TaxTotal> <!-- cac:TaxSubtotal is missing --> </cac:TaxTotal>
<cac:TaxTotal> <cac:TaxSubtotal>valid-value</cac:TaxSubtotal> </cac:TaxTotal>
Technical Reference
XPath: /Invoice/cac:InvoiceLine/cac:InvoicePeriodCode Example
<cac:InvoiceLine>
<cbc:ID>1</cbc:ID>
<cac:InvoicePeriod>
<cbc:StartDate>2024-12-01</cbc:StartDate>
<cbc:EndDate>2024-12-31</cbc:EndDate>
</cac:InvoicePeriod>
<!-- line content -->
</cac:InvoiceLine>Common Causes
- ·VAT breakdown missing taxable amount (TaxableAmount)
- ·Tax subtotal created without tax base value
- ·TaxSubtotal/TaxableAmount not mapped in export
- ·VAT calculation skipped taxable amount field
- ·Tax category present but base amount missing
Seeing this in production? The API handles BR-45 automatically. See the fix response →
Commonly Seen In
Frequently Asked Questions
Service lines should specify the billing period.
Add the required `cac:TaxSubtotal` element to your Invoice. Ensure it contains a valid value per EN 16931. This error involves a protected field — Invoice Navigator flags it in your pipeline so your team can correct it at the source.
BR-45 is a warning that may not always cause rejection, but it indicates a potential compliance issue that should be addressed to ensure full compatibility.
BR-45 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-45 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
Related Content
Last updated: 16 April 2026
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