Rules / BR-CL-18 · Markdown

Peppol BIS Billing 3.0 · rule

BR-CL-18

Layer en16931·Checked against Peppol BIS Billing 3.0 2026.5

What does BR-CL-18 mean? Invoice tax categories MUST be coded using UNCL5305 code list

Why did my invoice fail BR-CL-18?

Invoice tax category codes must come from the UNCL 5305 code list. This is the same constraint as BR-CL-17 applied to a further occurrence of the tax category code in the document (line, allowance/charge, or VAT breakdown). In UBL these are the cbc:ID children of cac:TaxCategory and cac:ClassifiedTaxCategory.

Official rule text

Invoice tax categories MUST be coded using UNCL5305 code list

Common causes

• Category code valid on lines but an invalid value in the VAT breakdown (or vice versa)
• Lowercase or padded values
• Internal tax group identifiers exported instead of UNCL5305 codes

How do I fix it?

<cac:TaxCategory>
  <cbc:ID>S</cbc:ID>
  <cbc:Percent>22</cbc:Percent>
  <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:TaxCategory>

Related rules

BR-CL-01 · BR-CL-03 · BR-CL-04 · BR-CL-05 · BR-CL-06 · BR-CL-07 · BR-CL-08 · BR-CL-10