# 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).

- validate
- convert

## Valid Examples

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

## Invalid Examples

- 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

- [BT-95 Document level allowance VAT category code](/resources/xrechnung/bt-95-document-level-allowance-vat-category-code)
- [BT-102 VAT category code](/resources/xrechnung/bt-102-document-level-charge-vat-category-code)

## Related Rules

- [BR-CL-18](/resources/kosit-validator-errors/br-cl-18-uncl5305-line-tax-category)
- [BR-AE-02](/resources/kosit-validator-errors/br-ae-02-reverse-charge-seller-vat-id-required)
- [BR-E-01](/resources/kosit-validator-errors/br-e-01-exempt-vat-breakdown-required)

## Validation Tools

- [Official KoSIT Validator](https://erechnungsvalidator.service-bw.de/): Validate your XRechnung files against all BR-DE rules.
- [Convert PDF to XRechnung](/pdf-to-xrechnung): Automatic validation error fixes when converting.

## Related Resources

- [Official Specification](https://xeinkauf.de/xrechnung/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)
- [Complete Error List](/resources/kosit-validator-errors): Overview of all German XRechnung validation rules.