errorbusinessEN 16931

BR-CL-05:Tax currency code MUST be coded using ISO code list 4217 alpha-3

Fix: The Tax Currency Code (BT-6) is not a valid ISO 4217 code. If using a different currency for tax accounting, it must be a valid 3-letter code. Upload your invoice to fix this automatically.

The Tax Currency Code (BT-6) is not a valid ISO 4217 code. If using a different currency for tax accounting, it must be a valid 3-letter code.

Severity
Fatal
Rule set
EN 16931
Country
All EU
Fix type
AUTO-FIX
Confidence
85%
Category
codelist

Engine Classification

Normalize tax currency code to valid ISO 4217 alpha-3 code

Confidence: 85% · Applied automatically in pipeline

What is BR-CL-05?

BR-CL-05 is a fatal validation rule defined in the EN 16931 specification. It validates the TaxCurrencyCode element in the UBL invoice XML.

When this rule fires, the invoice is rejected by Peppol access points and never reaches the buyer.

Target path: /Invoice/cbc:TaxCurrencyCode

Why This Error Matters

Invoice rejected. Tax reporting currency must be valid for proper VAT accounting.

BR-CL-05 is a hard failure — the invoice must be corrected and re-sent before it can reach the recipient.

Invoice Navigator can automatically correct this error in your pipeline. The fix is applied with full audit evidence, so your compliance trail remains intact.

Validator Behavior

  • ·Causes invoice rejection
  • ·Error returned: BR-CL-05
  • ·Specification: EN 16931

How to Fix It

1.

Find the incorrectly formatted value

Check cbc:TaxCurrencyCode at /Invoice/cbc:TaxCurrencyCode. The current value does not match the required format.

2.

Apply the correct format

The Tax Currency Code (BT-6) is not a valid ISO 4217 code. If using a different currency for tax accounting, it must be a valid 3-letter code.

3.

Update your export settings

If this occurs consistently, check your invoicing software's locale and format settings for XML export. Re-validate to confirm BR-CL-05 is resolved.

Before / After

Failing XML
<Invoice>
  <cbc:TaxCurrencyCode>INVALID_CODE</cbc:TaxCurrencyCode>
</Invoice>
Corrected XML
<Invoice>
  <cbc:TaxCurrencyCode>VALID_CODE</cbc:TaxCurrencyCode>
</Invoice>

Technical Reference

XPath/Invoice/cbc:TaxCurrencyCode
SpecEN 16931
Operationnormalize
StrategyNormalize tax currency code to valid ISO 4217 alpha-3 code

Common Causes

  • ·Tax currency code not from ISO 4217
  • ·TaxCurrencyCode contains invalid value
  • ·Currency code format incorrect for tax currency
  • ·Obsolete or fictional currency code used
  • ·TaxCurrencyCode confused with country code

Seeing this in production? The API handles BR-CL-05 automatically. See the fix response →

Frequently Asked Questions

The Tax Currency Code (BT-6) is not a valid ISO 4217 code. If using a different currency for tax accounting, it must be a valid 3-letter code.

The Tax Currency Code (BT-6) is not a valid ISO 4217 code. If using a different currency for tax accounting, it must be a valid 3-letter code. You can also use Invoice Navigator's compliance engine to correct this automatically in your pipeline.

Yes, BR-CL-05 is a critical error that will cause invoice rejection. It must be fixed before submission.

Many instances of BR-CL-05 can be automatically corrected using Invoice Navigator's compliance engine. The fix is applied in your pipeline with full audit evidence.

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Last updated: 14 April 2026

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