Reference
Markdown exportBR-CL-18 Line-level VAT category code must come from UNCL5305
The invoiced item VAT category code (BT-151) at line level must be coded using the UNCL5305 code list.
Problem Description
The invoiced item VAT category code (BT-151) at line level must be coded using the UNCL5305 code list.
ERROR
XRechnung 3.0
Context and Significance
This EN16931 core code-list rule ensures each line references the same category taxonomy as the document VAT breakdown.
Solution
Set BT-151 to a UNCL5305 category such as S, Z, E, AE, K, G, O, L or M, consistent with the matching VAT breakdown.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- BT-151 = S — standard rated line
- BT-151 = Z — zero rated line
Invalid Examples
Use these points as the practical checks for this section.
- 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:ClassifiedTaxCategory>
</cac:Item>Invalid XML
<cac:Item>
<cac:ClassifiedTaxCategory>
<cbc:ID>N</cbc:ID>
<cbc:Percent>19</cbc:Percent>
</cac:ClassifiedTaxCategory>
</cac:Item>