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BR-CL-17 Document-level VAT category code must come from UNCL5305

Document-level VAT category codes (e.g. BT-95, BT-102) must be coded using the UNCL5305 code list.

Problem Description

Document-level VAT category codes (e.g. BT-95, BT-102) must be coded using the UNCL5305 code list.

ERROR

XRechnung 3.0

Context and Significance

This EN16931 core code-list rule ties every VAT breakdown to a recognised tax-treatment category.

Solution

Use a UNCL5305 category code: S (standard rate), Z (zero rate), E (exempt), AE (reverse charge), K (intra-community), G (export), O (out of scope), L (Canary Islands) or M (Ceuta/Melilla).

Quick actions

Valid Examples

Use these points as the practical checks for this section.

  • BT-102 = S — standard rate
  • BT-102 = AE — reverse charge

Invalid Examples

Use these points as the practical checks for this section.

  • BT-102 = X — not a UNCL5305 category
  • BT-102 = 19 — a rate value, not a category code

Code Examples

Valid XML
<cac:TaxCategory>
  <cbc:ID>S</cbc:ID>
  <cbc:Percent>19</cbc:Percent>
</cac:TaxCategory>
Invalid XML
<cac:TaxCategory>
  <cbc:ID>X</cbc:ID>
  <cbc:Percent>19</cbc:Percent>
</cac:TaxCategory>

Affected Fields

Validation Tools