What causes the BR-CO-03 error?

BR-CO-03 occurs when both VAT point date (BT-7) and VAT point date code (BT-8) are present. These are mutually exclusive - you can only use one or the other.

How do I fix BR-CO-03?

Remove either the VAT point date or the VAT point date code. Keep whichever is more appropriate for your invoicing scenario. Invoice Navigator can help identify which to remove.

Is BR-CO-03 a critical error?

Yes, BR-CO-03 is a business rule violation that will cause invoice rejection. The EN16931 standard requires these fields to be mutually exclusive.

Can BR-CO-03 be automatically fixed?

Yes! Invoice Navigator can automatically remove the VAT point date code when both values are present, keeping the explicit date which is usually more useful.

Error codes · EN 16931

BR-CO-03In your invoicing software

VAT point date and VAT point date code are mutually exclusive

This is the rejection, word for word: „[BR-CO-03] Value added tax point date (BT-7) and Value added tax point date code (BT-8) are mutually exclusive. You cannot specify both - use one or the other to indicate when VAT becomes due.“

BR-CO-03 validates that an invoice does not contain both BT-7 (TaxPointDate) and BT-8 (TaxPointDateCode). If you provide an explicit VAT point date, you should not also provide a code that indicates how to derive the date, and vice versa.

What to have readyNothing. The file has to be re-exported from your invoicing software; we check it again afterwards.

What we doInvoice Navigator automatically fixes this issue by correcting the `cbc:DescriptionCode` element in your Invoice.

Choose the rejected invoiceor drop it here

XRechnung XML or ZUGFeRD PDF. Checking is free · corrected file €1.90 · the first every 30 days is free · no sign-up.

If you enter it yourself in your invoicing software

Before

<Invoice>\n  <cbc:TaxPointDate>2026-01-15</cbc:TaxPointDate>\n  <cbc:TaxPointDateCode>35</cbc:TaxPointDateCode>\n  <!-- INVALID: both present -->\n</Invoice>

After

<Invoice>\n  <cbc:TaxPointDate>2026-01-15</cbc:TaxPointDate>\n  <!-- TaxPointDateCode removed - only one allowed -->\n</Invoice>

Element order is part of the rule: if the element sits in the wrong place, the validator rejects with BR-CO-03.

What the finding looks likeExample

FindingStructure invalid · BR-CO-03

Location//cac:InvoicePeriod/cbc:DescriptionCode

From youA re-exported file

ThenRe-export

ProofSHA-256 and /verify link after the check

Often appears together with

BR-CO-04Each Invoice line MUST be categorized with VAT category code