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PEPPOL-EN16931-R005 - VAT accounting currency must differ from invoice currency

The VAT accounting currency (BT-6) only exists to state the VAT amount in a second currency. If it is provided, it must be different from the invoice currency (BT-5), otherwise it carries no information.

PEPPOL-EN16931-R005 - VAT accounting currency must differ from invoice currency

The VAT accounting currency (BT-6) only exists to state the VAT amount in a second currency. If it is provided, it must be different from the invoice currency (BT-5), otherwise it carries no information. This is a Peppol BIS Billing 3.0 rule. It applies on top of the EN 16931 core standard, on invoices exchanged over the Peppol network.

VAT breakdownPeppol BIS 3.0BT-6 Error
This is a Peppol BIS Billing 3.0 rule. It applies on top of the EN 16931 core standard, on invoices exchanged over the Peppol network.

What this rule checks

The VAT accounting currency (BT-6) only exists to state the VAT amount in a second currency. If it is provided, it must be different from the invoice currency (BT-5), otherwise it carries no information.

How to fix it

Remove cbc:TaxCurrencyCode when it repeats cbc:DocumentCurrencyCode, or set it to the actual reporting currency.

Validate against this rule

This rule is part of EN 16931. Check your invoice with the validator that matches your format:

UBL / PeppolXRechnungFactur-X / ZUGFeRD

Related rules

BR-45Each VAT breakdown needs a taxable amountBR-46Each VAT breakdown needs a tax amountBR-47Each VAT breakdown needs a category codeBR-48Each VAT breakdown needs a rate (unless not subject to VAT)BR-B-01Standard rated cannot be mixed with certain categoriesBR-B-02Standard rated cannot be mixed with certain categories

Source: OpenPeppol BIS Billing 3.0 · Last verified: 2026-07-10

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