Peppol BIS Billing 3.0 · rule

DK-R-004

Layer peppol·Checked against Peppol BIS Billing 3.0 2026.5

What does DK-R-004 mean? When specifying non-VAT Taxes for Danish customers, Danish suppliers MUST use the AllowanceChargeReasonCode="ZZZ" and MUST be specified in AllowanceChargeReason; Either as the 4-digit Tax category or must include a #, but the # is not allowed as first and last character

Why did my invoice fail DK-R-004?

When Danish suppliers specify non-VAT taxes (such as excise duties) for Danish customers, they must model them as an allowance/charge with AllowanceChargeReasonCode "ZZZ", and the AllowanceChargeReason must identify the tax: either as the 4-digit Danish tax category code, or as a text that includes a # separator, where # may not be the first or last character. This convention lets Danish systems recognise and book non-VAT taxes that EN 16931 has no dedicated fields for.

Official rule text

When specifying non-VAT Taxes for Danish customers, Danish suppliers MUST use the AllowanceChargeReasonCode="ZZZ" and MUST be specified in AllowanceChargeReason; Either as the 4-digit Tax category or must include a #, but the # is not allowed as first and last character

Common causes

Non-VAT tax modelled as an extra TaxSubtotal instead of an AllowanceCharge
Reason code other than ZZZ used for the tax charge
AllowanceChargeReason free text without the 4-digit tax category and without a # separator, or with # at the start or end

How do I fix it?

<cac:AllowanceCharge>
  <cbc:ChargeIndicator>true</cbc:ChargeIndicator>
  <cbc:AllowanceChargeReasonCode>ZZZ</cbc:AllowanceChargeReasonCode>
  <cbc:AllowanceChargeReason>2201</cbc:AllowanceChargeReason>
  <cbc:Amount currencyID="DKK">150.00</cbc:Amount>
</cac:AllowanceCharge>

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