PEPPOL-EN16931-R053 There must be exactly one VAT total with a breakdown

What it means

In a Peppol UBL invoice the VAT total with its breakdown per rate (BT-110 with BG-23) appears exactly once. This invoice has none, or more than one.

Common causes

• The software writes a separate tax-total block for each VAT rate, instead of one block with several subtotals.
• The VAT block is left out on invoices without VAT (it is still required, with a breakdown of category E, O, AE and so on).
• The tax total in the accounting currency also gets its own breakdown.

How to fix it

Write a single tax-total block containing one subtotal per VAT category and rate. A second tax total, without breakdown, is only allowed for the VAT accounting currency.

Who fixes it: The sender's invoicing software; the software provider has to fix the export.

Invoice fields involved

BT-110 BG-23

Related rules

• BR-CO-14 The VAT total doesn't match the VAT breakdown

This is our own plain-language explanation, not the official rule text. The official definition is in the first source below.