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BR-19:Tax category code required

Each tax subtotal and line item must have a VAT category code.

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NEEDS INPUT

Requires user input: Complete postal address of the tax representative. Cannot auto-derive because this is the legal address of a third-party entity.

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Why This Error Matters

Invoice rejected. Tax authorities require full contact details for the fiscal representative.

How to Fix It

1

Identify VAT treatment

S=Standard, Z=Zero, E=Exempt, AE=Reverse charge

2

Add category ID

Use correct code for tax treatment

3

Match rates

S requires percent, exemptions need reason

Code Example

<cac:TaxCategory>
  <cbc:ID>S</cbc:ID>
  <cbc:Percent>21</cbc:Percent>
  <cac:TaxScheme>
    <cbc:ID>VAT</cbc:ID>
  </cac:TaxScheme>
</cac:TaxCategory>

Technical Details

XPath: //cac:TaxCategory/cbc:ID

Common Causes

  • Tax representative party added without postal address
  • Fiscal rep PostalAddress not mapped in template
  • Representative setup in ERP missing address fields
  • Address components not filled for tax representative
  • Cross-border VAT setup incomplete

Commonly Seen In

All invoicing software

Frequently Asked Questions

Each tax subtotal and line item must have a VAT category code.
Add the correct VAT category code (S, Z, E, AE, K, G, O, L, M). You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
Yes, BR-19 is a critical error that will cause invoice rejection. It must be fixed before submission to ensure your invoice is accepted by the recipient's system.
Many instances of BR-19 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues, including tax category code required.
BR-19 is commonly seen in exports from All invoicing software. These software packages sometimes generate invoices that need adjustment to meet full compliance standards.

Related Errors

BR-CO-10

Sum of VAT category amounts incorrect

BR-S-08

Standard rate VAT amount missing

Last updated: 18 January 2026

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