# BR-CL-05

Quoted from a public specification. This page is not a validator, and it is not tax, legal, or accounting advice.

- Country: EU
- Syntax: UBL
- Severity: fatal
- Statement language: en
- Last verified: 2026-10-18

## Official statement

> Tax currency code MUST be coded using ISO code list 4217 alpha-3

Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-CL-05/

Peppol BIS Billing 3.0, May 2026 release, EN 16931 model bound to UBL

Severity note: fatal, from the Flag column of the Peppol BIS Billing 3.0 UBL rules index retrieved 2026-10-18.

## Plain-language reading

The tax currency code must use an ISO 4217 alpha-3 code. The statement says MUST and has no period. The context is cbc:TaxCurrencyCode. The test is the same string as the invoice currency code test. It reads the element text and does not read @currencyID. It does not call exists.

## What to change

Set the tax currency code to a three-letter ISO 4217 code with no space.

## Illustration

Illustration of the condition in the official statement. Not an example published by the source.

**Fails the stated condition.** The tax currency code contains a space, or it is not in ISO 4217.

**Passes the stated condition.** The tax currency code is EUR, with no space.

## Published context and test

Copied from the source. Not reimplemented on this page.

```
cbc:TaxCurrencyCode
```

```
((not(contains(normalize-space(.), ' ')) and contains(' AED AFN ALL AMD AOA ARS AUD AWG AZN BAM BBD BDT BHD BIF BMD BND BOB BOV BRL BSD BTN BWP BYN BZD CAD CDF CHE CHF CHW CLF CLP CNH CNY COP COU CRC CUP CVE CZK DJF DKK DOP DZD EGP ERN ETB EUR FJD FKP GBP GEL GHS GIP GMD GNF GTQ GYD HKD HNL HTG HUF IDR ILS INR IQD IRR ISK JMD JOD JPY KES KGS KHR KMF KPW KRW KWD KYD KZT LAK LBP LKR LRD LSL LYD MAD MDL MGA MKD MMK MNT MOP MRU MUR MVR MWK MXN MXV MYR MZN NAD NGN NIO NOK NPR NZD OMR PAB PEN PGK PHP PKR PLN PYG QAR RON RSD RUB RWF SAR SBD SCR SDG SEK SGD SHP SLE SOS SRD SSP STD SVC SYP SZL THB TJS TMT TND TOP TRY TTD TWD TZS UAH UGX USD USN UYI UYU UYW UZS VES VED VND VUV WST XAF XAG XAU XBA XBB XBC XBD XCD XCG XDR XOF XPD XPF XPT XSU XTS XUA XXX YER ZAR ZMW ZWG ', concat(' ', normalize-space(.), ' '))))
```

[All rule notes](https://einvoicegoblin.com/rules/index.md) · [JSON](https://einvoicegoblin.com/rules/BR-CL-05.json) · [HTML](https://einvoicegoblin.com/rules/BR-CL-05/) · [llms.txt](https://einvoicegoblin.com/llms.txt) · [Invoice page](https://einvoicegoblin.com/) · [Privacy](https://einvoicegoblin.com/privacy.html)