Fix BR-CO-4: Invoiced item VAT category code (BT-151) missing

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What does BR-CO-4 mean?

Every invoice line must be assigned to a VAT category. That way its amount lands in the right VAT breakdown.

Common causes of BR-CO-4

The 'ram:CategoryCode' (BT-151) is missing from the line's tax block.
The line's tax block 'ram:ApplicableTradeTax' is missing altogether.
Only TypeCode 'VAT' was set, but the category code was forgotten.

How to fix BR-CO-4

Find the faulty spot in the XML. Open the XML of the invoice and go to field BT-151 along this XPath://ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode
Apply the fix. Every Invoice line (BG-25) must be assigned to a VAT category. In the line, under 'ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax', add the element 'ram:CategoryCode' (BT-151), for example 'S' for standard rate, 'Z' for zero rate or 'AE' for reverse charge.
Validate again. Save the file and validate it again to check that BR-CO-4 is no longer reported.

Concrete fix

Every Invoice line (BG-25) must be assigned to a VAT category. In the line, under 'ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax', add the element 'ram:CategoryCode' (BT-151), for example 'S' for standard rate, 'Z' for zero rate or 'AE' for reverse charge.

XPath//ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/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:SpecifiedLineTradeSettlement>
  <ram:ApplicableTradeTax>
    <ram:TypeCode>VAT</ram:TypeCode>
  </ram:ApplicableTradeTax>
</ram:SpecifiedLineTradeSettlement>

Correct

<ram:SpecifiedLineTradeSettlement>
  <ram:ApplicableTradeTax>
    <ram:TypeCode>VAT</ram:TypeCode>
    <ram:CategoryCode>S</ram:CategoryCode>
    <ram:RateApplicablePercent>19</ram:RateApplicablePercent>
  </ram:ApplicableTradeTax>
</ram:SpecifiedLineTradeSettlement>

Frequent questions about BR-CO-4

Which values are allowed for BT-151?

The VAT category codes from UNCL5305, for example 'S' (standard rate), 'Z' (zero rate), 'E' (exempt), 'AE' (reverse charge), 'K' (intra-community supply) or 'G' (export).

Does the VAT rate belong in the line as well?

For category 'S' yes: also set 'ram:RateApplicablePercent'. For zero rate or exemption the percentage is 0 or is dropped, but the category code BT-151 stays mandatory.

Related error codes

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