BR-CO-18: Every invoice needs at least one VAT breakdown

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

The document must contain at least one cac:TaxTotal/cac:TaxSubtotal (VAT breakdown, BG-23).

How to fix it

Add a cac:TaxSubtotal (with cbc:TaxableAmount, cbc:TaxAmount and cac:TaxCategory) inside cac:TaxTotal for each VAT category used on the invoice.

ZATCA's official text

[BR-CO-18]-An Invoice shall at least have one VAT breakdown group (BG-23).
Source: ZATCA SDK 3.4.8 · EN 16931 (CEN) rules

Fails when (the condition ZATCA's SDK runs)

not(exists(cac:TaxTotal/cac:TaxSubtotal))

Related rules

• BR-45 · Each VAT breakdown needs a taxable amount (BT-116)
• 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-E-01 · Exempt (E) items need an 'E' VAT breakdown
• BR-E-08 · Exempt (E) taxable amount must match the exempt lines and adjustments