Reference
BR-CO-4 Each invoice line must have a VAT category code
Every invoice line (BG-25) must carry an Invoiced item VAT category code (BT-151) so that each line can be assigned to a VAT breakdown.
Problem Description
Every invoice line (BG-25) must carry an Invoiced item VAT category code (BT-151) so that each line can be assigned to a VAT breakdown.
ERROR
XRechnung 3.0
Context and Significance
Without a category code per line, the validator cannot reconcile line-level taxable amounts against the document-level VAT breakdown (BG-23). This is the foundation for all BR-S, BR-Z, BR-E and BR-AE checks.
Solution
Add BT-151 (for example "S" for standard rate, "Z" for zero rate, "AE" for reverse charge) to every invoice line.
Valid Examples
- Line 1 BT-151 = "S" with BT-152 = 19
- Line 2 BT-151 = "Z" (zero rated) with BT-152 = 0
Invalid Examples
- Invoice line without any ClassifiedTaxCategory element
- Invoice line with empty BT-151
Technical Details
Affected Fields
BT-151 Invoiced item VAT category code