Reference
Markdown exportBR-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
ERROR
EN 16931 calculation and consistency rule (BR-CO)
Interactive pipeline
Where BR-CO-04 is checked
Click a stage to see what it checks, or type a rule ID to light up the stage that reports it.
BR-CO-04 EN 16931 calculation rule
Reported in stage 2: EN 16931 rules.
Level error: the report recommends rejecting the invoice.
Stage 2 · What it checks
EN 16931 rules
- The core business terms are present (BR-01 to BR-65).
- Totals add up and related fields agree (BR-CO); codes and decimals are valid (BR-CL, BR-DEC).
- Each VAT category is consistent: S, Z, E, AE, K, G, O, L, M (BR-S, BR-Z, BR-AE, BR-IC …).
Example codes
Typical fix
Recalculate totals and VAT from the line data, and correct the VAT category in the source data.
Context and Significance
Without a category code per line, the validator cannot assign the line to a VAT breakdown (BG-23), and all category checks such as BR-S, BR-Z, BR-E and BR-AE lose their basis. In UBL the code sits in cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:ID, in CII in ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode. The error often occurs on lines for shipping or handling costs for which the ERP sends no VAT code.
Solution
Add BT-151 to every invoice line, for example "S" for standard rate, "Z" for zero rate or "AE" for reverse charge. In UBL, the cac:ClassifiedTaxCategory must also contain cac:TaxScheme/cbc:ID = VAT; without it the validator does not find the code.
Quick actions
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
- UBL line with cac:ClassifiedTaxCategory/cbc:ID = "S" but without cac:TaxScheme/cbc:ID = VAT