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BR-CO-04

In at least one invoice line, this is missing: invoiced item VAT category code (BT-151)

Validation rule of EN 16931 (CEN, rule set 1.3.16) · Level: Error

What the message means

In at least one invoice line, this is missing: invoiced item VAT category code (BT-151).

What the issuer needs to change

Give the invoiced item VAT category code in every line.

Fields concerned

BG-25 invoice line
BT-151 invoiced item VAT category code

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Origin

Rule set: EN 16931 (CEN, rule set 1.3.16)
Syntax: CII, UBL
Level: Error

Original rule text

Each Invoice line (BG-25) shall be categorized with an Invoiced item VAT category code (BT-151).

Source: CEN/TC 434, EN 16931 validation rules 1.3.16, European Union Public Licence 1.2

Technical details for IT

UBL

Context: cac:InvoiceLine | cac:CreditNoteLine
Test: not((cac:Item/cac:ClassifiedTaxCategory[cac:TaxScheme/(normalize-space(upper-case(cbc:ID))='VAT')]/cbc:ID))

CII

Context: //ram:IncludedSupplyChainTradeLineItem
Test: not((ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax[upper-case(ram:TypeCode) = 'VAT']/ram:CategoryCode))

Related rules

BR-CO-03Both the VAT point date (BT-7) and the VAT point date code (BT-8) are given; only one is allowed
BR-CO-05The reason code and text of an allowance do not match (BT-97, BT-98)
BR-CO-06The reason code and text of a charge do not match (BT-104, BT-105)
BR-CO-07The reason code and text of a line allowance do not match (BT-139, BT-140)

All validation rules

Technical explanation by robin.vision, not tax or legal advice. Rules as of 31 August 2026 (KoSIT validator configuration).