Fix BR-37: VAT category of the charge (BT-102) missing

BR-37 in your own invoice? Upload the file and find every error in seconds.

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What does BR-37 mean?

Every document level charge needs a VAT category code. It assigns the charge to the right VAT breakdown.

Common causes of BR-37

The document level charge was transmitted without the block ram:CategoryTradeTax.
The VAT category code (BT-102) is missing or empty although ram:CategoryTradeTax is present.
The charge comes from a system that keeps the tax assignment on line level only.

How to fix BR-37

Find the faulty spot in the XML. Open the XML of the invoice and go to field BT-102 along this XPath://ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge/ram:CategoryTradeTax/ram:CategoryCode
Apply the fix. Every document level charge (BG-21) needs a VAT category code (BT-102). Add a block ram:CategoryTradeTax with ram:TypeCode 'VAT' and ram:CategoryCode inside the element ram:SpecifiedTradeAllowanceCharge with ChargeIndicator=true, for example 'S' for the standard rate. For category 'S' ram:RateApplicablePercent belongs there too.
Validate again. Save the file and validate it again to check that BR-37 is no longer reported.

Concrete fix

Every document level charge (BG-21) needs a VAT category code (BT-102). Add a block ram:CategoryTradeTax with ram:TypeCode 'VAT' and ram:CategoryCode inside the element ram:SpecifiedTradeAllowanceCharge with ChargeIndicator=true, for example 'S' for the standard rate. For category 'S' ram:RateApplicablePercent belongs there too.

XPath//ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge/ram:CategoryTradeTax/ram:CategoryCode

Before / after: the XML example

This is the spot in question before and after the fix (Cross Industry Invoice, ZUGFeRD/Factur-X).

Wrong

<ram:SpecifiedTradeAllowanceCharge>
  <ram:ChargeIndicator><udt:Indicator>true</udt:Indicator></ram:ChargeIndicator>
  <ram:ActualAmount>15.00</ram:ActualAmount>
  <ram:Reason>Versandpauschale</ram:Reason>
</ram:SpecifiedTradeAllowanceCharge>

Correct

<ram:SpecifiedTradeAllowanceCharge>
  <ram:ChargeIndicator><udt:Indicator>true</udt:Indicator></ram:ChargeIndicator>
  <ram:ActualAmount>15.00</ram:ActualAmount>
  <ram:Reason>Versandpauschale</ram:Reason>
  <ram:CategoryTradeTax>
    <ram:TypeCode>VAT</ram:TypeCode>
    <ram:CategoryCode>S</ram:CategoryCode>
    <ram:RateApplicablePercent>19</ram:RateApplicablePercent>
  </ram:CategoryTradeTax>
</ram:SpecifiedTradeAllowanceCharge>

Frequent questions about BR-37

Which category code do I use for BT-102?

The same one that applies to the invoice lines: 'S' for the standard rate, 'AE' for reverse charge, 'Z' for zero rate, 'E' for exemption. The code must match the tax treatment of the charge.

Does the rule apply to allowances too?

No, BR-37 covers only charges (BG-21, ChargeIndicator=true). For document level allowances, rule BR-32 requires the category code BT-95.

Related error codes

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