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code-lists 2026.08.3

CODE-004 — VAT category codes

Line and VAT-breakdown categories must use the EN 16931 subset of UNCL 5305.

Profiles
full, simplified
Applicability
See the rule description and selected invoice or technical profile.
How to address it
Add or correct the referenced structured invoice data.

Evidence: CEN/TC 434 — EN 16931 validation artefacts 1.3.16

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