BR-46:Each VAT breakdown (BG-23) shall have a VAT category tax amount (BT-117).
Fix: Add the required `cac:TaxSubtotal` element to your Invoice. Ensure it contains a valid value per EN 16931 (BR-46).
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 rejected by Peppol access points and never reaches 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 — the invoice must be corrected and re-sent before it can reach the recipient.
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.
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.
Related Errors
Related Content
Last updated: 3 March 2026
Validate your invoice
Drop your XML here to check for BR-46
Detect BR-46 before submission
This error involves a financial field that can't be auto-modified. We'll flag it with a clear diagnosis so you can fix it at the source.