BR-E-05: Item VAT rate (BT-152) must be zero

ExampleEN 16931 (UBL)

An invoice built like a valid one, except for this:

<cac:ClassifiedTaxCategory>
  <cbc:ID>E</cbc:ID>
  <cbc:Percent>19.00</cbc:Percent>
  <cac:TaxScheme>
    <cbc:ID>VAT</cbc:ID>
  </cac:TaxScheme>
</cac:ClassifiedTaxCategory>

The validator says: In VAT category E, Item VAT rate (BT-152) must be zero.

Official validation message

This is the official EN 16931 validation message for this rule, quoted verbatim in English from the validation artefacts below. It is not translated: a translation would no longer be the official text.

[BR-E-05]-In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Exempt from VAT", the Invoiced item VAT rate (BT-152) shall be 0 (zero).

Quoted verbatim and unmodified from the official EN 16931 validation artefacts published by CEN/TC 434, release validation-1.3.16 of April 10, 2026, licensed under the European Union Public Licence v. 1.2. Provided without warranty of any kind, including as to accuracy. Source and licence →

How to fix it

Set Item VAT rate to zero for every line in this VAT category.

Frequently asked questions

What does BR-E-05 mean?

Item VAT rate (BT-152) must be zero. The rule runs under EN 16931 (UBL), Peppol BIS 3.0, and XRechnung 3.0 (UBL).

How do I fix BR-E-05?

Set Item VAT rate to zero for every line in this VAT category. In UBL the element is ⁦/Invoice/cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:Percent⁩.