errorEN 16931

BR-DEC-19:VAT taxable amount: max 2 decimals

The allowed maximum number of decimals for the VAT category taxable amount (BT-116) is 2. This applies to the `cbc:TaxableAmount` element in the invoice XML.

Severity
Fatal
Rule set
EN 16931
Country
All EU
Fix type
AUTO-FIX
Confidence
95%
Category
calculation

Engine Classification

Round VAT category taxable amount to 2 decimal places per EN16931

Confidence: 95% · Applied automatically in pipeline

What is BR-DEC-19?

BR-DEC-19 is a fatal validation rule defined in the EN 16931 specification. It validates the TaxableAmount element under TaxSubtotal 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/cbc:TaxableAmount

Why This Error Matters

Invoice will be rejected by validation. VAT taxable amounts must have proper precision for accurate tax calculation and reporting.

BR-DEC-19 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-DEC-19
  • ·Specification: EN 16931

How to Fix It

1.

Check each TaxSubtotal

TaxableAmount precision

2.

Round

Round before calculating tax

Before / After

Failing XML
<cac:TaxSubtotal>
  <cbc:TaxableAmount>100.123456</cbc:TaxableAmount>
  <!-- Too many decimal places -->
</cac:TaxSubtotal>
Corrected XML
<cac:TaxSubtotal>
  <cbc:TaxableAmount>100.00</cbc:TaxableAmount>
  <!-- Correct decimal places -->
</cac:TaxSubtotal>

Technical Reference

XPath//cac:TaxTotal/cac:TaxSubtotal/cbc:TaxableAmount
SpecEN 16931
Operationnormalize
StrategyRound VAT category taxable amount to 2 decimal places per EN16931

Common Causes

  • ·Sum of line amounts in category produced extra decimals
  • ·Allowance/charge adjustments created excess precision
  • ·ERP VAT breakdown calculation preserves full precision
  • ·Category amounts not rounded before VAT calculation
  • ·Multiple line amounts summed without rounding

Seeing this in production? The API handles BR-DEC-19 automatically. See the fix response →

Frequently Asked Questions

TaxSubtotal/TaxableAmount allows max 2 decimal places.

Round VAT base to 2 decimals. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.

Yes, BR-DEC-19 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-DEC-19 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues, including vat taxable amount: max 2 decimals.

See Also

Related Errors

Last updated: 27 February 2026

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Handle BR-DEC-19 Automatically in Your Pipeline

The compliance engine auto-remediates this error with controlled safety policies and evidence pack generation.