BR-CO-18 in your own invoice? Upload the file and find every error in seconds.
What does BR-CO-18 mean?
Every invoice needs at least one VAT breakdown. It shows how much tax applies to which amount.
Common causes of BR-CO-18
- The invoice contains no 'ram:ApplicableTradeTax' group at all.
- The VAT breakdown was stated only on line level instead of document level.
- The tax breakdown was lost during export.
How to fix BR-CO-18
- Find the faulty spot in the XML. Open the XML of the invoice and go to field BG-23 along this XPath:
//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax - Apply the fix. The invoice must contain at least one VAT breakdown (BG-23). Add a 'ram:ApplicableTradeTax' group in 'ram:ApplicableHeaderTradeSettlement' with the tax amount (BT-117), category code (BT-118), taxable amount (BT-116) and - depending on the category - the tax rate (BT-119).
- Validate again. Save the file and validate it again to check that BR-CO-18 is no longer reported.
Concrete fix
The invoice must contain at least one VAT breakdown (BG-23). Add a 'ram:ApplicableTradeTax' group in 'ram:ApplicableHeaderTradeSettlement' with the tax amount (BT-117), category code (BT-118), taxable amount (BT-116) and - depending on the category - the tax rate (BT-119).
XPath
//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTaxBefore / after: the XML example
This is the spot in question before and after the fix (Cross Industry Invoice, ZUGFeRD/Factur-X).
Wrong
<ram:ApplicableHeaderTradeSettlement>
<ram:InvoiceCurrencyCode>EUR</ram:InvoiceCurrencyCode>
<!-- keine ram:ApplicableTradeTax -->
</ram:ApplicableHeaderTradeSettlement>
Correct
<ram:ApplicableHeaderTradeSettlement>
<ram:InvoiceCurrencyCode>EUR</ram:InvoiceCurrencyCode>
<ram:ApplicableTradeTax>
<ram:CalculatedAmount>190.00</ram:CalculatedAmount>
<ram:TypeCode>VAT</ram:TypeCode>
<ram:BasisAmount>1000.00</ram:BasisAmount>
<ram:CategoryCode>S</ram:CategoryCode>
<ram:RateApplicablePercent>19</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>
</ram:ApplicableHeaderTradeSettlement>Frequent questions about BR-CO-18
What is a VAT breakdown (BG-23)?
A group per tax rate and category that bundles the VAT category taxable amount (BT-116), the VAT category tax amount (BT-117), the category code (BT-118) and the rate (BT-119). In CII this is 'ram:ApplicableTradeTax'.
Does a tax-exempt invoice need a breakdown too?
Yes. Even with a tax exemption or reverse charge, at least one 'ram:ApplicableTradeTax' group with a matching category code (such as E, AE or Z) must be present.
Related error codes
Check BR-CO-18 automatically
Instead of digging through the XML by hand you can validate your ZUGFeRD or XRechnung file online – upload the PDF or the XML and you get every error with rule ID, affected field, fix and XPath, as a readable report or as JSON through the API.