What it means
A Peppol invoice may only give a VAT accounting currency code (BT-6) when it differs from the invoice currency (BT-5), for example a USD invoice whose VAT is reported in EUR.
Why it matters
Peppol BIS Billing 3.0 adds this rule to EN 16931 so that every access point and receiver can process the invoice the same way. The sending or receiving access point rejects an invoice that fails it, so it never reaches the buyer.
How to fix it
Remove the VAT accounting currency if it is the same as the invoice currency; the VAT total in the invoice currency is enough. Only give a VAT accounting currency, with the VAT total converted into it, when the VAT really has to be reported in another currency.
The rule as published
VAT accounting currency code MUST be different from invoice currency code when provided. Where this rule applies
| Rule set | Version |
|---|---|
| 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 |
Check your file
Drop your e-invoice to see whether PEPPOL-EN16931-R005 still fails, and which other rules do.
Related rules
- PEPPOL-EN16931-R007 The business process must be an approved Peppol process
- PEPPOL-EN16931-R008 The invoice must not contain empty elements
- PEPPOL-EN16931-R010 The buyer's electronic address is required
- PEPPOL-EN16931-R020 The seller's electronic address is required
- PEPPOL-EN16931-R040 A percentage discount or charge must add up
- PEPPOL-EN16931-R041 A percentage needs a base amount