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

ERROR

EN 16931 calculation and consistency rule (BR-CO)

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

Validate XML Convert invoice

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

Affected Fields

BT-151 Invoiced item VAT category code

Validation Tools

Official KoSIT Validator

Run the official KoSIT validator with the XRechnung configuration to check EN 16931 and XRechnung rules.

Convert PDF to XRechnung

Find validation errors during conversion and review each correction.