What it means
For an invoice line (BG-25) whose subtype (BT-X-8) is DETAIL or omitted, the test requires at least one ram:ApplicableTradeTax/ram:TypeCode under ram:SpecifiedLineTradeSettlement to equal VAT exactly. It also requires ram:CategoryCode on a tax entry whose TypeCode becomes VAT when upper-cased. Different tax entries can satisfy these two conditions. This test does not check whether the category itself is valid.
Why it matters
The VAT category records the treatment of the goods or services and helps relate your line to the VAT breakdown.
How to fix it
Check the VAT treatment that applies to the line. In its ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax, use VAT in ram:TypeCode and the appropriate code in ram:CategoryCode, such as E for exempt from VAT or AE for reverse charge. Use upper-case VAT, not vat. Export the corrected file and recheck it.
Once the file is corrected, check it again for free: Validate a ZUGFeRD invoice
Or fix the invoice in a form and download the corrected file, for 1 credit: Fix a rejected e-invoice Beta
The rule as published
Each Invoice line (BG-25) shall be categorized with an Invoiced item VAT category code (BT-151) if the "Subtype of invoice line item" (BT-X-8) has the value "Normal line item (standard case)" (DETAIL) or is not specified. Business terms: BG-25, BT-151
Where this rule applies
| Rule set | Version |
|---|---|
| Factur-X 1.09 EXTENDED | 1.0.9-2 |
| ZUGFeRD 2.5 EXTENDED | 2.5.2 |
Check your file
Drop your e-invoice to see whether BR-FXEXT-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 seller and buyer identifiers
- BR-AE-05 Reverse-charge items must have a VAT rate of 0 (line)
- BR-AF-01 Keep IGIC categories and the VAT breakdown consistent
- BR-AF-02 IGIC lines need a tax registration number
- BR-AF-05 Check the IGIC rate on your line