BR-CL-18
Invoice tax categories MUST be coded using UNCL 5305 code list
What does this rule mean?
A VAT category code is not a valid value from the UNCL 5305 code list.
The category code (e.g. S = standard rate, E = exempt) drives the tax treatment — only UNCL 5305 values are allowed.
Official rule message (standard)
Invoice tax categories MUST be coded using UNCL 5305 code list
Where the rule applies
Syntax: CII · UBL
The same rule, expressed twice: UBL and CII name the same fields with different paths. Running a CII file against the UBL rules is why you get errors that mean nothing.
UBL
cac:ClassifiedTaxCategory/cbc:ID
CII
ram:ApplicableTradeTax/ram:CategoryCode
Technical test
The rule passes when this Schematron expression holds true:
((not(contains(normalize-space(.), ' ')) and contains(' AE L M E S Z G O K B ', concat(' ', normalize-space(.), ' '))))How to fix it
A wrong code-list value. A tool can suggest a valid code, but you confirm the correct one.
Use a valid UNCL 5305 code (e.g. S, Z, E, AE, K, G, O).
Correct the affected entry in your XML, then re-check the invoice. Validation runs locally in your browser — your file never leaves your machine.
Check an e-invoice here
Drop an XML or ZUGFeRD PDF file here. Validation runs locally in your browser against EN 16931 — your file never leaves your machine.