What does BR-CO-10 mean?

BR-CO-10 means the VAT amount on the invoice does not match the calculated value (base × rate). Check each line's TaxableAmount and TaxAmount, then recalculate totals.

What does R003 mean in PEPPOL?

R003 means the CustomizationID or ProfileID element is missing or has an incorrect value. Use exactly: urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0

What is the difference between fatal and warning errors?

Fatal errors (prefix [fatal]) block invoice delivery — the invoice cannot be sent until fixed. Warning errors ([warning]) allow delivery but may cause processing issues at the recipient's system.

SK EN

E-invoice Validation Error Codes

Complete reference of 41 validation errors from EN 16931, PEPPOL BIS Billing 3.0, and UBL 2.1. Each code includes cause and fix.

41Total codes

31Fatal

10Warnings

5Groups

EN 16931 — Calculation Rules (BR-CO)

BR-CO-10 VAT amount mismatch fatal

The sum of all TaxAmount values does not equal the calculated sum of (TaxableAmount × TaxRate). Usually a rounding error.

Fix: Recalculate TaxAmount = round(TaxableAmount × rate / 100, 2). Check every tax line.

BR-CO-13 Invoice total line net amount mismatch fatal

LegalMonetaryTotal/LineExtensionAmount must equal the sum of all InvoiceLine/LineExtensionAmount values.

Fix: Sum all line amounts and place the total in LegalMonetaryTotal/LineExtensionAmount.

BR-CO-15 Invoice total amount with VAT mismatch fatal

TaxInclusiveAmount must equal TaxExclusiveAmount + TaxAmount.

Fix: TaxInclusiveAmount = LineExtensionAmount − AllowanceAmount + ChargeAmount + TaxAmount.

BR-CO-16 Amount due mismatch fatal

PayableAmount must equal TaxInclusiveAmount − PrepaidAmount + RoundingAmount.

Fix: Recalculate PayableAmount = TaxInclusiveAmount − PrepaidAmount.

BR-CO-25 Allowance amount mismatch fatal

The allowance BaseAmount × Percent must equal the specified Amount.

Fix: Set Amount = round(BaseAmount × Percent / 100, 2).

BR-CO-3 Line net amount mismatch fatal

InvoiceLine/LineExtensionAmount must equal Price/PriceAmount × InvoicedQuantity.

Fix: LineExtensionAmount = PriceAmount × Quantity − LineAllowanceAmount.

BR-CO-18 Tax exclusive amount mismatch fatal

TaxExclusiveAmount must equal LineExtensionAmount − AllowanceAmount + ChargeAmount.

Fix: Sum all taxable amounts including charges and discounts.

EN 16931 — Structural Rules (BR)

BR-1 Invoice number missing fatal

Element cbc:ID (BT-1) is missing. Every invoice must have a unique identification number.

Fix: Add <cbc:ID>INV-2025-001</cbc:ID> inside the <Invoice> root element.

BR-2 Issue date missing fatal

Element cbc:IssueDate (BT-2) is missing. Format must be YYYY-MM-DD.

Fix: <cbc:IssueDate>2025-06-18</cbc:IssueDate>

BR-3 Invoice type code missing fatal

Element cbc:InvoiceTypeCode (BT-3) is missing. Use 380 for standard invoice, 381 for credit note.

Fix: <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>

BR-4 Invoice currency missing fatal

Element cbc:DocumentCurrencyCode (BT-5) is missing. Use ISO 4217 three-letter currency code.

Fix: <cbc:DocumentCurrencyCode>EUR</cbc:DocumentCurrencyCode>

BR-31 Supplier VAT number missing fatal

AccountingSupplierParty must have at least one identifier — either VAT number (BT-31) or tax registration number (BT-32).

Fix: Add <cbc:CompanyID schemeID="VAT">SK2020123456</cbc:CompanyID> in PartyTaxScheme.

BR-5 Supplier name missing fatal

AccountingSupplierParty/Party/PartyName/Name (BT-27) is required.

Fix: Add <cac:PartyName><cbc:Name>Company s.r.o.</cbc:Name></cac:PartyName>

BR-6 Buyer name missing fatal

AccountingCustomerParty/Party/PartyName/Name (BT-44) is required.

Fix: Add PartyName for the buyer, same structure as supplier.

BR-7 Payee bank account missing when payable fatal

If PaymentMeans/PaymentMeansCode is 30 (credit transfer), PayeeFinancialAccount/ID (IBAN) must be present.

Fix: Add <cbc:ID>SK8911000000002612345678</cbc:ID> in PayeeFinancialAccount.

BR-8 PayableAmount missing fatal

LegalMonetaryTotal/PayableAmount (BT-115) is required and must be ≥ 0.

Fix: <cbc:PayableAmount currencyID="EUR">119.00</cbc:PayableAmount>

BR-9 TaxInclusiveAmount missing fatal

LegalMonetaryTotal/TaxInclusiveAmount (BT-112) is required.

Fix: Set TaxInclusiveAmount = TaxExclusiveAmount + total VAT.

BR-S-1 Standard rate VAT breakdown missing fatal

When using TaxCategoryCode S (standard VAT), the TaxSubtotal breakdown must be present.

Fix: Add a TaxTotal/TaxSubtotal block with TaxCategory code S and the applicable rate.

BR-AF-1 Allowance/charge reason missing warning

AllowanceChargeReason (BT-97/BT-104) should be present when a discount or surcharge is applied.

Fix: Add <cbc:AllowanceChargeReason>Early payment discount</cbc:AllowanceChargeReason>

BR-DEC-1 Decimal precision too high warning

Monetary amounts should be rounded to 2 decimal places. Unit price (BT-146) may use up to 4 decimals.

Fix: Round all currency amounts to 2 decimal places; unit prices to max 4.

EN 16931 — Additional Rules

BR-AE-1 Reverse charge — buyer VAT number required fatal

When TaxCategoryCode is AE (reverse charge), the buyer must provide a VAT number (BT-48).

Fix: Add buyer's VAT number in AccountingCustomerParty/PartyTaxScheme.

BR-IC-1 Intra-community — buyer VAT number required fatal

When TaxCategoryCode is K (intra-community), the buyer must provide a VAT number.

Fix: Add the buyer's VAT registration number from their EU member state.

BR-Z-1 Zero-rated — no VAT exemption reason warning

When TaxCategoryCode is Z (zero-rated), a TaxExemptionReason or code should be included.

Fix: Add <cbc:TaxExemptionReasonCode>VATEX-EU-AE</cbc:TaxExemptionReasonCode>

BR-E-1 Exempt — no VAT exemption reason warning

When TaxCategoryCode is E (exempt), a TaxExemptionReason should be included.

Fix: Add <cbc:TaxExemptionReason>Exempt under §37a DPH</cbc:TaxExemptionReason>

BR-CO-5 TaxExclusiveAmount calculation warning warning

TaxExclusiveAmount rounded value deviates by more than 0.01 from the sum of TaxableAmounts.

Fix: Ensure consistent rounding — prefer round-half-up on each line before summing.

BR-CO-9 PaymentTerms note missing warning

When a due date is specified (BT-9), PaymentTerms/Note (BT-20) is recommended for clarity.

Fix: Add <cbc:Note>Due within 30 days</cbc:Note> in PaymentTerms.

BR-10 Buyer reference missing fatal

BT-10 (BuyerReference) or BT-13 (PurchaseOrderReference) is required by many national profiles.

Fix: Add <cbc:BuyerReference>PO-2025-001</cbc:BuyerReference> from the buyer's purchase order.

BR-12 Supplier address country missing fatal

PostalAddress/Country/IdentificationCode (BT-40) is mandatory for the supplier.

Fix: <cac:Country><cbc:IdentificationCode>SK</cbc:IdentificationCode></cac:Country>

PEPPOL BIS Billing 3.0 — R Rules

R003 Wrong CustomizationID fatal

CustomizationID or ProfileID has an incorrect value. This is the most common PEPPOL error.

Fix: Use exactly:
urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0

R004 SpecificationIdentifier in profile must match fatal

The ProfileID value must match the declared PEPPOL billing profile identifier exactly.

Fix: ProfileID = urn:fdc:peppol.eu:2017:poacc:billing:01:1.0

R005 Endpoint ID scheme wrong fatal

The EndpointID schemeID attribute must use a value from the PEPPOL participant identifier scheme list (e.g. 0196 for Slovak IČO).

Fix: <cbc:EndpointID schemeID="0196">12345678</cbc:EndpointID>

R006 PartyIdentification scheme wrong fatal

PartyIdentification/ID schemeID must use a valid ICD scheme code. For Slovakia use 0196.

Fix: <cbc:ID schemeID="0196">12345678</cbc:ID> in PartyIdentification.

R008 CreditNote must reference original invoice fatal

A CreditNote document (InvoiceTypeCode 381) must include a BillingReference pointing to the original invoice.

Fix: Add <cac:BillingReference><cac:InvoiceDocumentReference><cbc:ID>INV-001</cbc:ID></cac:InvoiceDocumentReference></cac:BillingReference>

R010 Buyer endpoint ID required fatal

AccountingCustomerParty must contain an EndpointID for PEPPOL network delivery.

Fix: Add <cbc:EndpointID schemeID="0196">87654321</cbc:EndpointID> for the buyer.

R053 Tax currency account mismatch fatal

When TaxCurrencyCode differs from DocumentCurrencyCode, a TaxTotal in each currency must be present.

Fix: Add a second TaxTotal block with TaxAmount in the tax currency.

R055 Allowance/charge tax category mismatch fatal

Every AllowanceCharge at header level must include a TaxCategory consistent with the rest of the invoice.

Fix: Add <cac:TaxCategory><cbc:ID>S</cbc:ID><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>

R064 Tax scheme must be VAT fatal

TaxScheme/ID must be the literal value VAT in all tax-related elements.

Fix: <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>

R066 Payment terms due date in past warning

PaymentDueDate (BT-9) is before the invoice IssueDate.

Fix: Check payment due date — it must be equal to or later than the issue date.

R080 Charge indicator must be boolean fatal

AllowanceCharge/ChargeIndicator must be exactly true (charge) or false (discount).

Fix: <cbc:ChargeIndicator>false</cbc:ChargeIndicator> for a discount.

PEPPOL BIS — Additional R Rules

R100 Item classification scheme not allowed fatal

The CommodityClassification/ItemClassificationCode schemeID used is not in the PEPPOL allowed list.

Fix: Use one of: STI, CV, 0160, 7161, TST, or CPV.

R050 Seller tax representative without VAT number warning

TaxRepresentativeParty must include a CompanyID with scheme VAT if present.

Fix: Add VAT number to TaxRepresentativeParty/PartyTaxScheme/CompanyID.

UBL 2.1 — Structural / Namespace Errors

UBL-SR-01 Wrong root element or namespace fatal

The file root element is not <Invoice> or <CreditNote>, or the namespace URIs are incorrect.

Fix: Declare namespaces:

xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2" xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2" xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2"

UBL-SR-02 Invalid XML encoding fatal

The file is not valid UTF-8 or the XML declaration is missing/incorrect. Often caused by exporting with Windows-1250 encoding.

Fix: Save the file as UTF-8 without BOM. Add <?xml version="1.0" encoding="UTF-8"?> at the top.

UBL-SR-03 UBL version incorrect fatal

UBLVersionID must be exactly 2.1. UBL 2.0 or 2.3 are not accepted by PEPPOL.

Fix: <cbc:UBLVersionID>2.1</cbc:UBLVersionID>

UBL-CR-001 Forbidden element used fatal

An element present in the UBL 2.1 schema is forbidden by EN 16931 or PEPPOL BIS (e.g. cbc:Note at line level).

Fix: Remove the element listed in the error. Check which BT elements are allowed at which level.

UBL-CR-295 TaxTotal must appear exactly once fatal

When only one currency is used, exactly one TaxTotal block is required. Multiple or zero TaxTotal blocks are not allowed.

Fix: Ensure exactly one <cac:TaxTotal> block in the invoice root. Merge multiple VAT lines into TaxSubtotal rows inside that block.

UBL-DT-01 Date format wrong fatal

Date values must follow ISO 8601: YYYY-MM-DD. Common errors: 18.06.2025 or 2025/06/18.

Fix: Use format 2025-06-18 for all date fields.

UBL-DT-19 Unit code not from allowed list warning

InvoiceLine/InvoicedQuantity unitCode must use UN/CEFACT Recommendation 20 codes.

Fix: Common codes: C62 (pieces), HUR (hours), DAY (days), MTK (m²), KGM (kg), LTR (litres).

UBL-DT-26 currencyID attribute missing on amount fatal

All monetary Amount elements require a currencyID attribute matching DocumentCurrencyCode.

Fix: <cbc:PayableAmount currencyID="EUR">119.00</cbc:PayableAmount>

UBL-CR-672 Country sub-entity not recognized warning

CountrySubentityCode (BT-39) should use ISO 3166-2 codes (e.g. SK-BL for Bratislava region).

Fix: Use the correct ISO 3166-2 code or omit the element if not required.

Quick reference: most common errors

BR-CO-10 — VAT amount doesn't match calculated value
R003 — wrong CustomizationID / ProfileID
BR-31 — supplier VAT number missing
UBL-SR-01 — wrong namespace or root element
R008 — credit note missing BillingReference

What is PEPPOL?Network, 4-corner model, registration PEPPOL ID for SlovakiaFormat 0196:SK+IČO explained E-invoicing mandate 2027Who must comply and when Free PEPPOL ValidatorValidate your XML invoice online