Rules / PEPPOL-EN16931-R005 · Markdown

PEPPOL-EN16931-R005

PEPPOL BIS Billing 3.0 layer: peppol

Checked against Peppol BIS Billing 3.0 2026.5

What does PEPPOL-EN16931-R005 mean? VAT accounting currency code MUST be different from invoice currency code when provided.

Why did my invoice fail PEPPOL-EN16931-R005?

When a VAT accounting currency (BT-6) is supplied, it must differ from the invoice/document currency (BT-5). This rule exists because BT-6 only carries meaning when VAT is reported to the tax authority in a currency other than the invoice currency; if they were identical, the accounting-currency VAT amount (BT-111) would be redundant.

Official rule text

VAT accounting currency code MUST be different from invoice currency code when provided.

Common causes

• TaxCurrencyCode was copied from DocumentCurrencyCode, so both hold the same value (e.g. both EUR).
• The invoice template always emits TaxCurrencyCode even for domestic single-currency invoices.
• A merge/mapping error set the accounting currency equal to the transaction currency.

How do I fix it?

Either remove <cbc:TaxCurrencyCode> entirely for a single-currency invoice, or give it a genuinely different currency: <cbc:DocumentCurrencyCode>SEK</cbc:DocumentCurrencyCode> with <cbc:TaxCurrencyCode>EUR</cbc:TaxCurrencyCode>.

Related rules

PEPPOL-EN16931-R001 · PEPPOL-EN16931-R002 · PEPPOL-EN16931-R003 · PEPPOL-EN16931-R004 · PEPPOL-EN16931-R007 · PEPPOL-EN16931-R008 · PEPPOL-EN16931-R010 · PEPPOL-EN16931-R020