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BR-34:Invoice line VAT category required

Each invoice line must specify which VAT category applies to that line.

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Why This Error Matters

Line-level VAT category determines how each item is taxed.

How to Fix It

1

Add category

S, Z, E, AE, K, G, O, L, or M

2

Add percent

For category S, include the rate

3

Add TaxScheme

Always include TaxScheme with ID=VAT

Code Example

<cac:Item>
  <cbc:Name>Product Name</cbc:Name>
  <cac:ClassifiedTaxCategory>
    <cbc:ID>S</cbc:ID>
    <cbc:Percent>21</cbc:Percent>
    <cac:TaxScheme>
      <cbc:ID>VAT</cbc:ID>
    </cac:TaxScheme>
  </cac:ClassifiedTaxCategory>
</cac:Item>

Technical Details

XPath: /Invoice/cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:ID

Common Causes

  • Missing ClassifiedTaxCategory
  • Wrong category
  • No TaxScheme

Commonly Seen In

All invoicing software

Frequently Asked Questions

Each invoice line must specify which VAT category applies to that line.
Add ClassifiedTaxCategory with ID to each line item. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
Yes, BR-34 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-34 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues, including invoice line vat category required.
BR-34 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-19

Tax category code required

BR-CO-14

Tax subtotal taxable amount mismatch

Last updated: 18 January 2026

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