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Warning

UBL-CR-239: Leave the tax scheme currency out of the buyer's tax details

In short

Warning: worth checking.

UBL-CR-239 means the tax scheme in the buyer's tax details in your UBL invoice or credit note contains a currency code (CurrencyCode), which EN 16931 does not use there. Remove cbc:CurrencyCode from that cac:TaxScheme. Use the invoice currency (BT-5) and, where applicable, the VAT accounting currency (BT-6) for the invoice's currencies.

On this page

What it means

This rule checks that cac:TaxScheme inside the buyer's cac:PartyTaxScheme does not contain cbc:CurrencyCode. EN 16931 provides the invoice currency (BT-5) and, when VAT is stated in another currency, the VAT accounting currency (BT-6). This test checks neither of those fields. It applies to UBL invoices and credit notes.

Why it matters

EN 16931 does not use a currency code within the buyer's tax scheme.

How to fix it

Check the invoice currency and, where applicable, the VAT accounting currency in your invoicing software. Stop exporting CurrencyCode within the buyer's tax scheme. If you build the XML yourself, delete cbc:CurrencyCode from cac:AccountingCustomerParty/cac:Party/cac:PartyTaxScheme/cac:TaxScheme, keeping the invoice currency in cbc:DocumentCurrencyCode and the VAT accounting currency in cbc:TaxCurrencyCode where applicable. 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 TaxScheme CurrencyCode

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-239 still fails, and which other rules do.

Updated 6 November 2026