BR-CO-04

What does this rule mean?

An invoice line (BG-25) is missing the invoiced item VAT category code (BT-151).

Every line must be assigned to a VAT category, otherwise the VAT breakdown cannot be computed.

BG-25

Invoice line (group)

BT-151

Invoiced item VAT category code (UNCL 5305)

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.

Technical test

The rule passes when this Schematron expression holds true:

(ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax[upper-case(ram:TypeCode) = 'VAT']/ram:CategoryCode)

How to fix it

Touches amounts, VAT or IBAN. We never change these automatically — correct them in your source data.

Add the VAT category code (BT-151) to every line.

Correct the affected entry in your XML, then re-check the invoice. Validation runs locally in your browser — your file never leaves your machine.

Related rules

• BR-CO-03Value added tax point date (BT-7) and Value added tax point date code (BT-8) are mutually exclusive.
• BR-CO-05Document level allowance reason code (BT-98) and Document level allowance reason (BT-97) shall indicate the same type of allowance.
• BR-CO-06Document level charge reason code (BT-105) and Document level charge reason (BT-104) shall indicate the same type of charge.
• BR-CO-07Invoice line allowance reason code (BT-140) and Invoice line allowance reason (BT-139) shall indicate the same type of allowance reason.
• BR-CO-08Invoice line charge reason code (BT-145) and Invoice line charge reason (BT-144) shall indicate the same type of charge reason.
• BR-CO-09The Seller VAT identifier (BT-31), the Seller tax representative VAT identifier (BT-63) and the Buyer VAT identifier (BT-48) shall have a prefix in accordance with ISO code ISO 3166-1 alpha-2 by which the country of issue may be identified. Nevertheless, Greece may use the prefix ‘EL’.