What it means
On each line, the tax scheme of the line VAT information (BG-30) is identified by the short identifier VAT. This rule checks that the tax scheme does not also carry a tax type code (cbc:TaxTypeCode), a separate code for the kind of tax. It looks at every line of the invoice or credit note.
Why it matters
The tax scheme identifier in cbc:ID is separate from cbc:TaxTypeCode, which EN 16931 does not use at this location.
How to fix it
Delete cbc:TaxTypeCode from cac:TaxScheme under cac:Item/cac:ClassifiedTaxCategory on every affected invoice line or credit note line. Leave cbc:ID with the value VAT in place. 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 TaxScheme TaxTypeCode 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-605 still fails, and which other rules do.
Related rules
- 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
- UBL-CR-610 Item attributes should not have a test method
- UBL-CR-611 Item attributes should not have a value quantity