BR-45: Each VAT breakdown needs a taxable amount (BT-116)

Explained by Matheel from ZATCA's rule text and the condition SDK 3.4.8 executes · Updated October 24, 2026

Error: the invoice is rejectedAll invoicesFields: BG-23, BT-116

Checks that every cac:TaxTotal/cac:TaxSubtotal under ubl:Invoice contains cbc:TaxableAmount.

How to fix it

Add the taxable amount inside each cac:TaxSubtotal, e.g. <cbc:TaxableAmount currencyID="SAR">100.00</cbc:TaxableAmount>.

ZATCA's official text

[BR-45]-Each VAT breakdown (BG-23) shall have a VAT category taxable amount (BT-116).
Source: ZATCA SDK 3.4.8 · EN 16931 (CEN) rules

Fails when (the condition ZATCA's SDK runs)

not(exists(cbc:TaxableAmount))

Related rules

• BR-46 · Each VAT breakdown needs a VAT amount (BT-117)
• BR-47 · Each VAT breakdown needs a VAT category code (BT-118)
• BR-48 · Each VAT breakdown needs a VAT rate (BT-119) unless category is O
• BR-CO-17 · VAT amount per category must equal taxable amount x rate
• BR-CO-18 · Every invoice needs at least one VAT breakdown
• BR-E-01 · Exempt (E) items need an 'E' VAT breakdown