BR-CO-18
An Invoice shall at least have one VAT breakdown group (BG-23).
What does this rule mean?
The invoice has no VAT breakdown (BG-23).
Every invoice, a tax-free one included, must show per VAT category which amount is taxed at which rate, or why it is exempt — that is what the VAT amount and the buyer’s input-tax deduction rest on.
- BG-23
- VAT breakdown (group)
Official rule message (standard)
An Invoice shall at least have one VAT breakdown group (BG-23).
Where the rule applies
Syntax: CII · UBL
The same rule, expressed twice: UBL and CII name the same fields with different paths. Running a CII file against the UBL rules is why you get errors that mean nothing.
UBL
/ubl:Invoice | /cn:CreditNote
CII
//ram:IncludedSupplyChainTradeLineItem
Technical test
The rule passes when this Schematron expression holds true:
//rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTaxHow to fix it
Touches amounts, VAT or IBAN. We never change these automatically — correct them in your source data.
Add a breakdown for each VAT category used, with taxable amount, rate and tax amount.
Correct the affected entry in your XML, then re-check the invoice. Validation runs locally in your browser — your file never leaves your machine.
Check an e-invoice here
Drop an XML or ZUGFeRD PDF file here. Validation runs locally in your browser against EN 16931 — your file never leaves your machine.