What it means
The rule looks at the item on every invoice line or credit note line in a UBL file. It warns when the item's VAT details (cac:ClassifiedTaxCategory) contain cbc:TierRatePercent, a percentage for a band of a tiered tax. The line VAT rate (BT-152), where applicable, is recorded in cbc:Percent.
Why it matters
EN 16931 does not use a tier rate in the VAT category of an item on a line.
How to fix it
Delete cbc:TierRatePercent from cac:ClassifiedTaxCategory under cac:InvoiceLine/cac:Item or cac:CreditNoteLine/cac:Item. Leave the separate cbc:Percent element for the line VAT rate (BT-152), where applicable. Check the corrected file again.
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 InvoiceLine Item ClassifiedTaxCategory 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-603 still fails, and which other rules do.
Related rules
- UBL-CR-604 Line VAT category should not have a tax scheme name
- UBL-CR-605 Line VAT category should not have a tax type code
- UBL-CR-606 Line VAT category should not have a currency code
- UBL-CR-607 Line VAT category should not have a jurisdiction address
- UBL-CR-608 Item attributes should not have an identifier
- UBL-CR-609 Item attributes should not have a name code