BR-46: Each VAT breakdown needs a VAT amount (BT-117)

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-117

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

How to fix it

Add the VAT amount inside each cac:TaxSubtotal, e.g. <cbc:TaxAmount currencyID="SAR">15.00</cbc:TaxAmount>.

ZATCA's official text

[BR-46]-Each VAT breakdown (BG-23) shall have a VAT category tax amount (BT-117).
Source: ZATCA SDK 3.4.8 · EN 16931 (CEN) rules

Fails when (the condition ZATCA's SDK runs)

not(exists(cbc:TaxAmount))

Related rules

• BR-45 · Each VAT breakdown needs a taxable amount (BT-116)
• 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-14 · Total VAT must equal the sum of the VAT breakdown amounts
• BR-CO-17 · VAT amount per category must equal taxable amount x rate
• BR-CO-18 · Every invoice needs at least one VAT breakdown