BR-48 — E-Invoice Validation Rule & Fix

Fixture ID: documentStatedGroupIncomplete · XPath: /ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal[1]/cac:TaxCategory/cbc:Percent

1. Why This Rule Triggers (Diagnostic Message)

VAT breakdown group 1 of the document states no readable VAT category rate (BT-119): the element is missing, empty, or not a plain decimal number. Each VAT breakdown (BG-23) shall have one, with a single exception: category O ("Not subject to VAT"), which has no rate at all — a different statement from a rate of zero.

2. How to Fix BR-48

State the VAT rate (BT-119) on every VAT breakdown group of the document, zero included. The only group without one is category O, not subject to VAT.

3. Valid Code / Payload Example