What it means
This rule checks that the buyer's tax details, the element cac:PartyTaxScheme, do not contain a tax level code, cbc:TaxLevelCode. EN 16931 maps the buyer's VAT number (BT-48) to this block, but does not use TaxLevelCode. The rule applies to UBL invoices and credit notes.
Why it matters
EN 16931 does not use TaxLevelCode in the buyer's tax details.
How to fix it
Check whether your invoicing software exports a tax regime or tax level code for the buyer and stop exporting cbc:TaxLevelCode. If the export cannot be changed in your software, ask your software supplier to change it. If you build the XML yourself, delete cbc:TaxLevelCode from cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme. Export or save the file again and recheck it.
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 AccountingCustomerParty Party PartyTaxScheme TaxLevelCode 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 |
Check your file
Drop your e-invoice to see whether UBL-CR-233 still fails, and which other rules do.
Related rules
- UBL-CR-234 Leave the exemption reason code out of the buyer's tax details
- UBL-CR-235 Leave the exemption reason text out of the buyer's tax details
- UBL-CR-236 Leave the tax registration address out of the buyer's tax details
- UBL-CR-237 Leave the tax scheme name out of the buyer's tax details
- UBL-CR-238 Leave the tax type code out of the buyer's tax details
- UBL-CR-239 Leave the tax scheme currency out of the buyer's tax details