BR-CO-03:VAT point date and VAT point date code are mutually exclusive
Fix: Invoice Navigator automatically fixes this issue by correcting the `cbc:DescriptionCode` element in your Invoice. Upload your invoice to fix this automatically.
Value added tax point date (BT-7) and Value added tax point date code (BT-8) are mutually exclusive. You cannot specify both - use one or the other to indicate when VAT becomes due.
Engine Classification
Remove VAT point date code when explicit tax point date is present per EN16931 BR-CO-03
Confidence: 90% · Applied automatically in pipeline
What is BR-CO-03?
BR-CO-03 is a fatal validation rule defined in the EN 16931 specification. It validates the DescriptionCode 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: //cac:InvoicePeriod/cbc:DescriptionCode
Why This Error Matters
VAT point date determines when VAT becomes due. Specifying both a date and a code creates ambiguity - the date says "use this specific date" while the code says "derive the date from delivery/payment/etc". Receivers cannot know which to use.
BR-CO-03 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-CO-03
- ·Specification: EN 16931
How to Fix It
Before / After
<Invoice>\n <cbc:TaxPointDate>2026-01-15</cbc:TaxPointDate>\n <cbc:TaxPointDateCode>35</cbc:TaxPointDateCode>\n <!-- INVALID: both present -->\n</Invoice>
<Invoice>\n <cbc:TaxPointDate>2026-01-15</cbc:TaxPointDate>\n <!-- TaxPointDateCode removed - only one allowed -->\n</Invoice>
Technical Reference
//cac:InvoicePeriod/cbc:DescriptionCodeCode Example
<!-- Option 1: Use explicit date -->\n<cbc:TaxPointDate>2026-01-15</cbc:TaxPointDate>\n<!-- Do NOT also include TaxPointDateCode -->\n\n<!-- OR Option 2: Use code -->\n<cbc:TaxPointDateCode>35</cbc:TaxPointDateCode>\n<!-- Do NOT also include TaxPointDate -->Common Causes
- ·Template includes both fields
- ·Migration from different format included both
- ·Manual entry error
- ·ERP system exports both fields
Seeing this in production? The API handles BR-CO-03 automatically. See the fix response →
Frequently Asked Questions
BR-CO-03 occurs when both VAT point date (BT-7) and VAT point date code (BT-8) are present. These are mutually exclusive - you can only use one or the other.
Remove either the VAT point date or the VAT point date code. Keep whichever is more appropriate for your invoicing scenario. Invoice Navigator can help identify which to remove.
Yes, BR-CO-03 is a business rule violation that will cause invoice rejection. The EN16931 standard requires these fields to be mutually exclusive.
Yes! Invoice Navigator can automatically remove the VAT point date code when both values are present, keeping the explicit date which is usually more useful.
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Last updated: 27 February 2026
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