BR-CO-01:VAT category code must be valid
Fix: Use valid UNCL5305 VAT category code. Provide the required value in the free validator.
VAT category code must be from allowed code list (S, Z, E, AE, K, G, O, L, M).
Engine Classification
Business data required · Explicit input workflow · No assumptions made
Required input: VAT Category Code
What is BR-CO-01?
BR-CO-01 is a fatal validation rule defined in the en16931 specification. It validates the ID element under TaxCategory in the UBL invoice XML.
When this rule fires, the invoice is rejected by Peppol access points and never reaches the buyer.
Target path: XPath: //cac:TaxCategory/cbc:ID
Why This Error Matters
Invalid VAT codes cause rejection by tax authorities.
BR-CO-01 is a hard failure — the invoice must be corrected and re-sent before it can reach the recipient.
Validator Behavior
- ·Causes invoice rejection
- ·Fails EN 16931 business rule validation
- ·Error returned: BR-CO-01
- ·Specification: en16931
How to Fix It
Check category code
Find TaxCategory/ID value
Use valid code
S=Standard, Z=Zero, E=Exempt, AE=Reverse charge, K=Intra-community, G=Export, O=Out of scope
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: //cac:TaxCategory/cbc:IDCommon Causes
- ·Typo in code
- ·Using old code format
- ·Unsupported category
Seeing this in production? The API handles BR-CO-01 automatically. See the fix response →
Frequently Asked Questions
VAT category code must be from allowed code list (S, Z, E, AE, K, G, O, L, M).
Use valid UNCL5305 VAT category code. Invoice Navigator detects this error and prompts for the required business data before applying a safe fix.
Yes, BR-CO-01 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.
BR-CO-01 requires specific business data to resolve. Invoice Navigator detects the error and guides you through providing the needed information, then applies the fix with full audit documentation.
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Last updated: 3 March 2026
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