erroren16931

`BR-CO-01`:VAT category code must be valid

VAT category code must be from allowed code list (S, Z, E, AE, K, G, O, L, M).

Severity

Fatal

Rule set

en16931

Country

All EU

Fix type

INPUT REQUIRED

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 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: //cac:TaxCategory/cbc:ID

Get API Access

Why This Error Matters

Invalid VAT codes cause rejection by tax authorities.

BR-CO-01 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
·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.

Before

<!-- Missing or empty element triggers cbc:ID error -->
<cbc:ID></cbc:ID>

After

<!-- Provide the required value -->
<cbc:ID>VALID_VALUE</cbc:ID>

Technical Reference

XPathXPath: //cac:TaxCategory/cbc:ID

Specen16931

Common 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. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.

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.

Many instances of BR-CO-01 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues, including vat category code must be valid.