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.
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
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
<cac:TaxTotal> <!-- cac:TaxSubtotal is missing --> </cac:TaxTotal>
<cac:TaxTotal> <cac:TaxSubtotal>valid-value</cac:TaxSubtotal> </cac:TaxTotal>
Technical Reference
XPath: /Invoice/cac:InvoiceLine/cbc:InvoicedQuantity/@unitCodeCode 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
Frequently Asked Questions
InvoicedQuantity unitCode must be a valid UN/ECE Recommendation 20 code.
Use valid UN/ECE Rec 20 unit code. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
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.
Many instances of BR-46 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues, including invalid unit of measure code.
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.
See Also
Related Errors
Last updated: 27 February 2026
Handle BR-46 Automatically in Your Pipeline
The compliance engine auto-remediates this error with controlled safety policies and evidence pack generation.