BR-47:Line allowance amount required
Line-level AllowanceCharge must include the Amount element.
Engine Classification
Add default VAT category code S to tax breakdown when missing
Confidence: 80% · Applied automatically in pipeline
What is BR-47?
BR-47 is a fatal validation rule defined in the EN 16931 specification. It validates the ID element under TaxSubtotal > TaxCategory 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: //cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:ID
Why This Error Matters
Invoice rejected. Tax authorities require proper VAT categorization.
BR-47 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.
Invoice Navigator can automatically correct this error in your pipeline. The fix is applied with full audit evidence, so your compliance trail remains intact.
Validator Behavior
- ·Causes invoice rejection
- ·Error returned: BR-47
- ·Specification: EN 16931
How to Fix It
Add amount
The discount or surcharge value
Include currency
currencyID attribute required
Calculate base
Optional BaseAmount for percentage calculation
Before / After
<cac:TaxSubtotal> <!-- cbc:TaxableAmount is missing --> </cac:TaxSubtotal>
<cac:TaxSubtotal> <cbc:TaxableAmount>valid-value</cbc:TaxableAmount> </cac:TaxSubtotal>
Technical Reference
//cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:IDCode Example
<cac:AllowanceCharge>
<cbc:ChargeIndicator>false</cbc:ChargeIndicator>
<cbc:Amount currencyID="EUR">10.00</cbc:Amount>
<cbc:BaseAmount currencyID="EUR">100.00</cbc:BaseAmount>
</cac:AllowanceCharge>Common Causes
- ·VAT breakdown missing category code (ID)
- ·TaxCategory/ID not mapped in tax subtotal
- ·Tax calculation without category assignment
- ·Export template missing VAT category code field
- ·Category code stored as description not code
Seeing this in production? The API handles BR-47 automatically. See the fix response →
Commonly Seen In
Frequently Asked Questions
Line-level AllowanceCharge must include the Amount element.
Add Amount to line allowances/charges. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
Yes, BR-47 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-47 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues, including line allowance amount required.
BR-47 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-47 Automatically in Your Pipeline
The compliance engine auto-remediates this error with controlled safety policies and evidence pack generation.