Reference

BR-CL-18 Line-level VAT category code must come from UNCL5305

The invoiced item VAT category code (BT-151) must be one of the UNCL5305 codes allowed by EN 16931: S, Z, E, AE, K, G, O, L, M or B.

Every invoice line needs a VAT category (BR-CO-4) that links it to a VAT breakdown. In CII, this rule checks every ram:ApplicableTradeTax/ram:CategoryCode, so it also covers the VAT breakdown in the header (BT-118). The rule fails when line data from an ERP or shop system carries lowercase codes ("s"), a "0" for missing tax keys, or intuitive but wrong letters such as "N" for "no VAT". L means IGIC (Canary Islands), not "low rate". Example: a zero-rated line uses Z, a line not subject to VAT uses O.

Solution

Set BT-151 to an allowed category (S, Z, E, AE, K, G, O, L, M or B) that matches a VAT breakdown with the same category and rate. In UBL, the code is in cac:Item/cac:ClassifiedTaxCategory/cbc:ID; in CII, in ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode.

Quick actions

Validate XML Convert invoice

Valid Examples

BT-151 = S — standard-rated line
BT-151 = O — line not subject to VAT

Invalid Examples

BT-151 = s — lowercase; codes are case-sensitive
BT-151 = N — not a UNCL5305 category
BT-151 = 0 — numeric value, not a category code

Code Examples

Valid XML

<cac:Item>
  <cac:ClassifiedTaxCategory>
    <cbc:ID>S</cbc:ID>
    <cbc:Percent>19</cbc:Percent>
    <cac:TaxScheme>
      <cbc:ID>VAT</cbc:ID>
    </cac:TaxScheme>
  </cac:ClassifiedTaxCategory>
</cac:Item>

Invalid XML

<cac:Item>
  <cac:ClassifiedTaxCategory>
    <cbc:ID>N</cbc:ID>
    <cbc:Percent>19</cbc:Percent>
    <cac:TaxScheme>
      <cbc:ID>VAT</cbc:ID>
    </cac:TaxScheme>
  </cac:ClassifiedTaxCategory>
</cac:Item>