FX-SCH-A-000521: Use a valid VAT category code for an invoice charge

What it means

In the Basic profiles of Factur-X and ZUGFeRD, this rule checks a non-empty VAT category code for a charge on the whole invoice (BG-21) against the permitted list. It applies where ram:ChargeIndicator/udt:Indicator equals true. Categories include S for standard-rated, Z for zero-rated, E for exempt from VAT, AE for reverse charge, K for intra-community supply, G for export outside the EU and O for outside the scope of VAT. The rule checks the code, not whether the chosen VAT treatment is correct.

Why it matters

The VAT category identifies how the charge belongs in the VAT breakdown. It is distinct from the numerical VAT rate.

How to fix it

Check the VAT treatment of the affected charge and choose the corresponding category. Do not choose S simply because it is an allowed code, or assume the charge always has the same treatment as the goods. In XML, correct ram:CategoryCode inside the charge's ram:CategoryTradeTax. Export and recheck.

The rule as published

Value of 'ram:CategoryCode' is not allowed.

Where this rule applies