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
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.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- Line 1 BT-151 = "S" with BT-152 = 19
- Line 2 BT-151 = "Z" (zero rated) with BT-152 = 0
Invalid Examples
Use these points as the practical checks for this section.
- Invoice line without any ClassifiedTaxCategory element
- Invoice line with empty BT-151
Technical Details
Affected Fields
BT-151 Invoiced item VAT category code