BR-CO-04 — E-Invoice Validation Rule & Fix

Fixture ID: lineEmpty · XPath: /ubl:Invoice/cac:InvoiceLine[1]/cac:Item/cac:ClassifiedTaxCategory/cbc:ID

1. Why This Rule Triggers (Diagnostic Message)

Line 1 has no invoiced item VAT category code (BT-151). Every invoice line must be categorized, without exception — there is no "default" VAT treatment in EN 16931, because the category is what determines whether VAT is charged, who accounts for it, and what evidence the exemption rests on. An uncategorized line also cannot be placed in any VAT breakdown group (BG-23).

2. How to Fix BR-CO-04

Set line.vatCategory to one of "S" standard rated, "Z" zero rated, "E" exempt, "AE" reverse charge, "K" intra-community supply, "G" export outside the EU, "O" not subject to VAT, "L" IGIC (Canary Islands) or "M" IPSI (Ceuta and Melilla). If tax is charged, set line.vatRate alongside it.

3. Valid Code / Payload Example

"vatCategory": "S", "vatRate": 19