# BR-CO-04

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

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

Source: https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-CO-04/

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

Each invoice line (BG-25) shall be categorized with an invoiced item VAT category code (BT-151). The statement says shall be categorized, not shall have, and it ends with a period. The context is an invoice line or a credit note line, with spaces around the bar. The test selects the classified tax category id whose tax scheme is VAT. The comparison is cbc:ID))='VAT' with no space before =. The test does not compare the category code to a value. It does not call exists.

## What to change

On each invoice line, set the invoiced item VAT category code (BT-151) on a classified tax category whose tax scheme id is VAT.

## Illustration

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

**Fails the stated condition.** An invoice line has no classified tax category id whose tax scheme id is VAT.

**Passes the stated condition.** An invoice line has a classified tax category id, and the tax scheme id is VAT.

## Published context and test

Copied from the source. Not reimplemented on this page.

```
cac:InvoiceLine | cac:CreditNoteLine
```

```
(cac:Item/cac:ClassifiedTaxCategory[cac:TaxScheme/(normalize-space(upper-case(cbc:ID))='VAT')]/cbc:ID)
```

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