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Warning

UBL-CR-010: The file should not contain an accounting cost code

In short

Warning: worth checking.

UBL-CR-010 means the UBL file contains an accounting cost code (cbc:AccountingCostCode), which EN 16931 does not use. Remove this element. If you meant the buyer accounting reference (BT-19), put it in cbc:AccountingCost instead.

On this page

What it means

The rule checks that the element cbc:AccountingCostCode is not at the top of the invoice or credit note. It is easy to mix up with cbc:AccountingCost, which is allowed and carries the buyer accounting reference (BT-19), the code the buyer uses to book the invoice.

Why it matters

EN 16931 uses cbc:AccountingCost for the buyer accounting reference (BT-19), rather than the similarly named cbc:AccountingCostCode.

How to fix it

If the value is the buyer accounting reference (BT-19), put it in cbc:AccountingCost at document level. Then delete cbc:AccountingCostCode. If there is no buyer accounting reference to retain, simply delete the code element. Export again and recheck the file.

Once the file is corrected, check it again for free: Validate an invoice against EN 16931

Or fix the invoice in a form and download the corrected file, for 1 credit: Fix a rejected e-invoice

The rule as published

A UBL invoice should not include the AccountingCostCode

Where this rule applies

Rule set Version
EN 16931 (UBL) 1.3.17
EN 16931 (UBL credit note) 1.3.17
XRechnung 3.0 (UBL) 3.0.2
XRechnung 3.0 (UBL credit note) 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
France CTC (UBL invoice) 1.4.0-04
France CTC (UBL credit note) 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
Rule text from phive-rules 4.6.4.

Check your file

Drop your e-invoice to see whether UBL-CR-010 still fails, and which other rules do.

Updated 6 November 2026