# BR-37

> Each Document level charge (BG-21) shall have a Document level charge VAT category code (BT-102).

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/br-37

## Official rule text

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.

## 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>
```