Reference

BR-CL-05 VAT accounting currency code must use ISO 4217 alpha-3

The VAT accounting currency code (BT-6) must be a three-letter code from ISO 4217 alpha-3.

BT-6 is only needed when VAT must be accounted for in a currency other than the invoice currency, for example an invoice in USD from a seller who declares VAT in EUR. The rule fails when an ERP fills BT-6 by default with a symbol, a currency name or a lowercase code. When BT-6 is present, the VAT total in that currency (BT-111) is also required (BR-53). Example: BT-5 = USD with BT-6 = EUR.

Solution

If BT-6 is present, set it to a valid ISO 4217 alpha-3 code such as EUR (UBL: cbc:TaxCurrencyCode; CII: ram:TaxCurrencyCode). If VAT is accounted for in the invoice currency, leave BT-6 out.

Quick actions

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Valid Examples

BT-5 = USD, BT-6 = EUR
BT-6 absent — VAT accounted for in the invoice currency

Invalid Examples

BT-6 = EURO — invalid ISO 4217 code
BT-6 = US$ — symbol, not a code

Code Examples

Valid XML

<cbc:TaxCurrencyCode>EUR</cbc:TaxCurrencyCode>

Invalid XML

<cbc:TaxCurrencyCode>EURO</cbc:TaxCurrencyCode>

Affected Fields

BT-6 VAT accounting currency code

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