# BR-CO-04

> 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.

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/br-co-04

## Official rule text

Each Invoice line (BG-25) shall be categorized with an Invoiced item VAT category code (BT-151).

## 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.

## 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>
```