BR-CO-04

Explanation

Under EN 16931 every invoice line must be assigned a VAT category, such as standard rate, exempt or reverse charge. Only then is it clear which rate or exemption applies to the line and which row of the VAT breakdown it belongs to.

How to fix

Ask the seller for a corrected invoice in which every line carries a VAT category.

This field is required by §14 Abs. 4 Nr. 8 UStG. A missing or incorrect value may affect input VAT deduction (Vorsteuerabzug) for the recipient.