# BR-48

Source: https://xmlvalid.com/rules/BR-48

> Each VAT breakdown (BG-23) shall have a VAT category rate (BT-119), except if the Invoice is not subject to VAT.

- Level: error
- Rule sets: EN 16931 rules (UBL) 1.3.17, EN 16931 rules 1.3.16 (UBL), EXTENDED-CTC-FR rules (UBL) 1.4.0.04, Romanian RO e-Factura rules (UBL) 1.0.9
- Context: `cac:TaxTotal/cac:TaxSubtotal`
- Test: `exists(cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:Percent) or (cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/normalize-space(cbc:ID)='O')`

> Each VAT breakdown (BG-23) shall have a VAT category rate (BT-119), except if the Invoice is not subject to VAT.

- Level: error
- Rule sets: EN 16931 rules (CII) 1.3.17, EN 16931 rules 1.3.16 (CII), EXTENDED-CTC-FR rules (CII) 1.4.0.04
- Context: `//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax`
- Test: `(.[upper-case(ram:TypeCode) = 'VAT']/ram:RateApplicablePercent) or (.[upper-case(ram:TypeCode) = 'VAT']/ram:CategoryCode = 'O')`

> Each VAT breakdown (BG-23) shall have a VAT category rate (BT-119), except if the Invoice is not subject to VAT.

- Level: error
- Rule sets: Factur-X BASIC WL rules 1.09, Factur-X EN 16931 rules 1.09.2, Factur-X EXTENDED rules 1.09.2
- Context: `//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax`
- Test: `(ram:RateApplicablePercent) or (ram:CategoryCode = 'O')`

Validate a document against these rules: https://xmlvalid.com/validate