BR-34:Invoice line VAT category required
Each invoice line must specify which VAT category applies to that line.
Engine Classification
Business data required · Explicit input workflow · No assumptions made
Required input: VAT Category Code
What is BR-34?
BR-34 is a fatal validation rule defined in the peppol-bis-3 specification. It validates the ID element under Item > ClassifiedTaxCategory in the UBL invoice XML.
When this rule fires, the invoice is non-compliant and will be rejected by Peppol access points and national validation services. The sending system receives a rejection response and the invoice does not reach the buyer.
Target path: XPath: /Invoice/cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:ID
Why This Error Matters
Line-level VAT category determines how each item is taxed.
BR-34 is a hard failure. Invoices that trigger this rule are rejected at the access point and never reach the recipient. In Peppol networks, this means your sending system receives an MLR (Message Level Response) with a rejection status. The invoice must be corrected and re-sent, adding delay to your payment cycle.
Validator Behavior
- ·Causes invoice rejection
- ·Rejected by PEPPOL Access Points
- ·Error returned: BR-34
- ·Specification: peppol-bis-3
How to Fix It
Add category
S, Z, E, AE, K, G, O, L, or M
Add percent
For category S, include the rate
Add TaxScheme
Always include TaxScheme with ID=VAT
XML Example
Generic example based on the rule's target XPath. Your actual XML structure may differ.
<!-- Missing or empty element triggers cbc:ID error --> <cbc:ID></cbc:ID>
<!-- Provide the required value --> <cbc:ID>VALID_VALUE</cbc:ID>
Technical Reference
XPath: /Invoice/cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:IDCode Example
<cac:Item>
<cbc:Name>Product Name</cbc:Name>
<cac:ClassifiedTaxCategory>
<cbc:ID>S</cbc:ID>
<cbc:Percent>21</cbc:Percent>
<cac:TaxScheme>
<cbc:ID>VAT</cbc:ID>
</cac:TaxScheme>
</cac:ClassifiedTaxCategory>
</cac:Item>Common Causes
- ·Missing ClassifiedTaxCategory
- ·Wrong category
- ·No TaxScheme
Seeing this in production? The API handles BR-34 automatically. See the fix response →
Commonly Seen In
Frequently Asked Questions
Each invoice line must specify which VAT category applies to that line.
Add ClassifiedTaxCategory with ID to each line item. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
Yes, BR-34 is a critical error that will cause invoice rejection. It must be fixed before submission to ensure your invoice is accepted by the recipient's system.
Many instances of BR-34 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues, including invoice line vat category required.
BR-34 is commonly seen in exports from All invoicing software. These software packages sometimes generate invoices that need adjustment to meet full compliance standards.
Related Errors
Last updated: 18 January 2026
Handle BR-34 Automatically in Your Pipeline
The compliance engine auto-remediates this error with controlled safety policies and evidence pack generation.