What it means
The rule checks cac:TaxCategory in each document-level cac:TaxTotal/cac:TaxSubtotal for cbc:TierRatePercent. It applies to UBL invoices and credit notes. This is the rate for one band of a tiered tax, not the VAT rate (BT-119) in cbc:Percent. UBL-CR-503 checks the same element directly under the tax subtotal.
Why it matters
EN 16931 does not use a tier rate on the tax category in a document-level tax subtotal.
How to fix it
Delete cbc:TierRatePercent from cac:TaxCategory under each document-level cac:TaxTotal/cac:TaxSubtotal. If a VAT rate applies, check that cbc:Percent holds that rate. 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 TaxTotal TaxSubtotal TaxCategory TierRatePercent 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-508 still fails, and which other rules do.
Related rules
- UBL-CR-509 The tax scheme should not have a name
- UBL-CR-510 The tax scheme should not have a tax type code
- UBL-CR-511 The tax scheme should not have a currency code
- UBL-CR-512 The tax scheme should not have a jurisdiction address
- UBL-CR-513 The invoice should not contain a withholding tax total
- UBL-CR-514 The totals should not show an alternative amount due