What it means
When the invoice gives a VAT accounting currency (BT-6), the currency the VAT is reported in, it must be a valid ISO 4217 code such as EUR.
Why it matters
Codes are read by software, not by people. A value outside the agreed code list cannot be interpreted, so the recipient's system rejects the invoice even when the value looks sensible to a person.
How to fix it
Choose the VAT accounting currency from the currency list in your invoicing software, or remove it if the VAT is reported in the invoice currency. If you build the XML yourself, it is cbc:TaxCurrencyCode (UBL) or ram:TaxCurrencyCode (CII).
The rule as published
Tax currency code MUST be coded using ISO code list 4217 alpha-3 Where this rule applies
| Rule set | Version |
|---|---|
| EN 16931 (UBL) | 1.3.17 |
| EN 16931 (UBL credit note) | 1.3.17 |
| EN 16931 (CII) | 1.3.17 |
| XRechnung 3.0 (UBL) | 3.0.2 |
| XRechnung 3.0 (UBL credit note) | 3.0.2 |
| XRechnung 3.0 (CII) | 3.0.2 |
| Peppol BIS Billing 3.0 (invoice) | 2026.5 |
| Peppol BIS Billing 3.0 (credit note) | 2026.5 |
| SI-UBL 2.0 / NLCIUS (invoice) | 2.0.3.13 |
| SI-UBL 2.0 / NLCIUS (credit note) | 2.0.3.13 |
| NLCIUS (CII) | 1.0.3.13 |
| France CTC (UBL invoice) | 1.4.0-04 |
| France CTC (UBL credit note) | 1.4.0-04 |
| France CTC (CII) | 1.4.0-04 |
| CIUS-RO UBL Invoice 1.0.9 | 1.0.9 |
| CIUS-RO UBL Credit Note 1.0.9 | 1.0.9 |
Check your file
Drop your e-invoice to see whether BR-CL-05 still fails, and which other rules do.
Related rules
- BR-CL-06 The VAT point date code must be 3, 35 or 432
- BR-CL-07 The invoiced object scheme must come from UNTDID 1153
- BR-CL-08 A note subject code must come from UNTDID 4451
- BR-CL-10 Party identifiers must use an ISO 6523 scheme
- BR-CL-11 Legal registration numbers must use an ISO 6523 scheme
- BR-CL-13 The item classification scheme must come from UNTDID 7143