BR-37
EN 16931-1 layer: en16931
Checked against Peppol BIS Billing 3.0 2026.5
What does BR-37 mean? Each Document level charge (BG-21) shall have a Document level charge VAT category code (BT-102).
Why did my invoice fail BR-37?
Every Document level charge (BG-21) must state a VAT category code (BT-102) identifying the VAT treatment applied to the charge. This allows the charge to be allocated to the correct VAT breakdown group (BG-23) and taxed consistently with the invoice lines.
Official rule text
Each Document level charge (BG-21) shall have a Document level charge VAT category code (BT-102).
Common causes
- cac:TaxCategory/cbc:ID missing on the document-level charge
- Wrong or missing cac:TaxScheme under the charge's TaxCategory
- Charge not linked to a VAT category, leaving it out of any breakdown
How do I fix it?
Add a VAT category to the charge: <cac:AllowanceCharge><cbc:ChargeIndicator>true</cbc:ChargeIndicator>...<cac:TaxCategory><cbc:ID>S</cbc:ID><cbc:Percent>20</cbc:Percent><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory></cac:AllowanceCharge>
Related rules
BR-01 · BR-02 · BR-03 · BR-04 · BR-05 · BR-06 · BR-07 · BR-08
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