What it means
At least one invoice line has no VAT category code (BT-151), the code that says whether the line is standard rated, zero rated, exempt, reverse charge and so on.
Why it matters
The VAT breakdown and the VAT total are built from the line categories. Without one, the recipient cannot check or book the VAT.
How to fix it
Give every line a VAT category in your invoicing software: S for the normal rate, Z for zero rated, E for exempt, AE for reverse charge, K for intra-EU supplies, G for exports, O for outside the scope of VAT. Then create the file again.
The rule as published
Each Invoice line (BG-25) shall be categorized with an Invoiced item VAT category code (BT-151). Business terms: BG-25, BT-151
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 |
| Factur-X 1.09 BASIC | 1.0.9-2 |
| Factur-X 1.09 EN 16931 | 1.0.9-2 |
| ZUGFeRD 2.5 BASIC | 2.5.2 |
| ZUGFeRD 2.5 EN 16931 | 2.5.2 |
| 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-CO-04 still fails, and which other rules do.
Related rules
- BR-AE-01 Reverse-charge items need a matching VAT breakdown entry
- BR-AE-02 Reverse-charge lines need both VAT numbers
- BR-AE-05 Reverse-charge items must have a VAT rate of 0 (line)
- BR-AF-01 IGIC on the invoice needs an IGIC entry in the VAT breakdown
- BR-AF-02 IGIC lines need a tax number for the seller
- BR-AF-05 An IGIC line needs an IGIC rate of 0 or more