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BR-CO-04: Invoice line without VAT category code (BT-151)

EN 16931 core rule · Error · UBL / CII

StandardEN 16931-1 (European e-invoicing semantic model)SeverityError: the invoice is rejectedSyntaxUBL, CIIBusiness terms
  • BG-25 Invoice line
  • BT-151 Invoiced item VAT category code
Applies toEvery EN 16931 invoice: XRechnung, ZUGFeRD 2.x / Factur-X (profiles EN 16931, EXTENDED, XRECHNUNG), Peppol BIS Billing 3.0, and national CIUS such as the Dutch NLCIUS or the Italian/Spanish profiles.

Official rule text

[BR-CO-04] Each Invoice line (BG-25) shall be categorized with an Invoiced item VAT category code (BT-151).

Why this error occurs

Every invoice line must say which VAT category applies to it. The rule looks for cac:Item/cac:ClassifiedTaxCategory/cbc:ID with a cac:TaxScheme/cbc:ID of VAT (UBL) or ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode with ram:TypeCode VAT (CII). The VAT breakdown is computed from the lines, so a line without category cannot be allocated. Typical causes are text lines or free-of-charge lines exported without tax data, or a TaxScheme ID other than VAT (e.g. lowercase vat or GST).

How to fix it

In UBL add cac:ClassifiedTaxCategory inside cac:Item of each line with cbc:ID (category), cbc:Percent (rate) and cac:TaxScheme/cbc:ID = VAT. In CII add ram:ApplicableTradeTax inside ram:SpecifiedLineTradeSettlement with ram:TypeCode VAT, ram:CategoryCode and ram:RateApplicablePercent. Use a code from UNTDID 5305: S (standard rate), Z (zero rated), E (exempt), AE (reverse charge), K (intra-community supply), G (export outside EU), O (not subject to VAT). Text-only lines are not allowed; put remarks in cbc:Note of a real line instead.

Example (valid)

<cac:Item>
  <cbc:Name>Consulting</cbc:Name>
  <cac:ClassifiedTaxCategory>
    <cbc:ID>S</cbc:ID>
    <cbc:Percent>19</cbc:Percent>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:ClassifiedTaxCategory>
</cac:Item>

What the validator checks

Checked element (context):

UBL

cac:InvoiceLine | cac:CreditNoteLine

Test (XPath):

(cac:Item/cac:ClassifiedTaxCategory[cac:TaxScheme/(normalize-space(upper-case(cbc:ID))='VAT')]/cbc:ID)

CII

//ram:IncludedSupplyChainTradeLineItem

Test (XPath):

(ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax[upper-case(ram:TypeCode) = 'VAT']/ram:CategoryCode)

Check your invoice

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Same check via API:

curl -F file=@invoice.xml https://einvoicechecker.com/v1/validate

Related rules

Frequently asked questions

What does BR-CO-04 mean?

BR-CO-04 is a en 16931 core rule: Each Invoice line (BG-25) shall be categorized with an Invoiced item VAT category code (BT-151).

Will my invoice be rejected because of BR-CO-04?

Yes. BR-CO-04 is flagged "fatal"; validators (KoSIT, Peppol access points, the German ZRE/OZG-RE portals) reject the invoice until it is fixed.

Which formats does BR-CO-04 apply to?

Every EN 16931 invoice: XRechnung, ZUGFeRD 2.x / Factur-X (profiles EN 16931, EXTENDED, XRECHNUNG), Peppol BIS Billing 3.0, and national CIUS such as the Dutch NLCIUS or the Italian/Spanish profiles. Syntax: UBL and CII.

Source: EN 16931-1:2017 schematron (CEN TC434, via Peppol BIS 3.0.20). Catalogue generated from the official schematron on 2026-10-14.