BR-CO-04
EN 16931-1 layer: en16931
Checked against Peppol BIS Billing 3.0 2026.5
What does BR-CO-04 mean? Each invoice line (BG-25) must be assigned an Invoiced item VAT category code (BT-151). Add cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:ID.
Why did my invoice fail BR-CO-04?
Every invoice line (BG-25) must carry an invoiced item VAT category code (BT-151) so each line's VAT treatment (standard, zero, exempt, reverse charge, etc.) is unambiguous. This lets the VAT breakdown be derived and reconciled per category.
Official rule text
Each Invoice line (BG-25) shall be categorized with an Invoiced item VAT category code (BT-151).
Common causes
- A line's ClassifiedTaxCategory/ID is missing or empty.
- Item created without any tax category mapping in the source system.
- Only a tax percentage is provided but not the category code letter.
- Free-text or note lines that were emitted as invoice lines without a VAT category.
How do I fix it?
Add a VAT category to each line's item: <cac:Item>...<cac:ClassifiedTaxCategory><cbc:ID>S</cbc:ID><cbc:Percent>20</cbc:Percent><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:ClassifiedTaxCategory></cac:Item>
Related rules
BR-CO-03 · BR-CO-05 · BR-CO-06 · BR-CO-07 · BR-CO-08 · BR-CO-09 · BR-CO-10 · BR-CO-11
Check your invoice against this rule
Paste it into the live demo, or call POST /v1/validate. See the quickstart.