Reference
Markdown exportBR-CL-17 Document-level VAT category code must come from UNCL5305
VAT category codes at document level, in the VAT breakdown (BT-118) and on document-level allowances (BT-95) and charges (BT-102), must be one of the UNCL5305 codes allowed by EN 16931: S, Z, E, AE, K, G, O, L, M or B.
Problem Description
ERROR
EN 16931 code-list rule (BR-CL)
Context and Significance
In UBL, the rule checks every cac:TaxCategory/cbc:ID, which covers the VAT breakdown and document-level allowances and charges. In CII, it checks ram:CategoryTradeTax/ram:CategoryCode on allowances and charges; the CII VAT breakdown is checked by BR-CL-18. The rule fails when an ERP exports its own tax keys ("V19", "HIGH"), a rate ("19") or a UNCL5305 code outside the EN 16931 subset, such as AA (lower rate). Example: a VAT breakdown at the German reduced rate uses category S with rate 7, not AA.
Solution
Use an allowed code: S (standard rate), Z (zero rated), E (exempt from VAT), AE (VAT reverse charge), K (intra-community supply), G (export outside the EU), O (not subject to VAT), L (IGIC, Canary Islands), M (IPSI, Ceuta and Melilla) or B (transferred VAT, split payment in Italy). A reduced rate is not a separate category: use S with the reduced percentage.
Quick actions
Valid Examples
- BT-118 = S — standard rate, also with a reduced percentage
- BT-102 = AE — VAT reverse charge on a document-level charge
Invalid Examples
- BT-118 = AA — in UNCL5305 (lower rate) but not allowed in EN 16931; use S
- BT-118 = 19 — a rate value, not a category code
Code Examples
<cac:TaxCategory>
<cbc:ID>S</cbc:ID>
<cbc:Percent>7</cbc:Percent>
<cac:TaxScheme>
<cbc:ID>VAT</cbc:ID>
</cac:TaxScheme>
</cac:TaxCategory><cac:TaxCategory>
<cbc:ID>AA</cbc:ID>
<cbc:Percent>7</cbc:Percent>
<cac:TaxScheme>
<cbc:ID>VAT</cbc:ID>
</cac:TaxScheme>
</cac:TaxCategory>