Code lists — which values are permitted at all
A coded field is not a free-text field. The BR-CL family checks, for around two dozen fields, that the value sent comes from the list prescribed for that field.
23 rules · Rule set v2026-08-31
Where the lists come from
The lists are not part of the norm; the norm references them. UNTDID 1001 for the invoice type, UNTDID 4461 for payment means, UNTDID 5305 for the tax category, ISO 4217 for currencies, ISO 3166-1 for countries, UN/ECE Recommendation 20 for units of measure.
Which also means a code list can change without the norm changing. Hard-code the values in a mapping and you find out about a new edition when an invoice is rejected.
The cause underneath
Nearly every BR-CL failure arises the same way: the source system keeps the value as a house abbreviation — “pcs” for pieces, “INV” for invoice, “transfer” for the payment route — and the mapping passes it through unchanged. Translating it into the code is a table somebody has to build.
Build those tables once, centrally, rather than scattered per field. The three that fail most often are unit of measure (BT-130), invoice type (BT-3) and payment means (BT-81).
Four lists are not the same in UBL and CII
Under each rule is the number of values it accepts — read out of the compiled rule set rather than transcribed. Usually that number is the same in both syntaxes. For four rules it is not, and for one of them the lists do not overlap at all.
BR-CL-06 checks the tax point date code (BT-8). UBL accepts 3, 35 and 432; CII accepts 5, 29 and 72 — three values each, none of them in both. A mapping that passes the UBL code straight through to CII produces an error every time.
The other three are smaller and of the same kind: BR-CL-14 and BR-CL-15 accept the country code SS in UBL and, in its place, the retired AN in CII. BR-CL-08 admits eighteen more subject codes in CII than in UBL.
Two more rules are worth a note. BR-CL-17 and BR-CL-18 accept ten tax categories, not nine — besides S, Z, E, AE, K, G, O, L and M also B, split payment, which is only valid on a domestic Italian invoice. And BR-CL-24 enumerates no code list but six MIME types, printed below under the rule itself. The Extension allows a seventh through BR-DEX-01, application/xml.
All code-list rules
The field each rule guards, and beneath it the official rule text naming the prescribed list.
BR-CL-01
Invoice type code (BT-3)
The document type code MUST be coded by the invoice and credit note related code lists of UNTDID 1001.
62 permitted values · 71, 80, 81, 82, 83, 84, 102, 130, 202, 203, 204, 211, 218, 219, 261, 262, 295, 296, 308, 325, 326, 331, 380, 381, 382, 383, 384, 385, 386, 387, 388, 389, 390, 393, 394, 395, 396, 420, 456, 457, 458, 471, 472, 473, 500, 501, 502, 503, 527, 532, 553, 575, 623, 633, 751, 780, 817, 870, 875, 876, 877, 935
BR-CL-03
The currency attribute on every amount
currencyID MUST be coded using ISO code list 4217 alpha-3
178 permitted values
BR-CL-04
Invoice currency (BT-5)
Invoice currency code MUST be coded using ISO code list 4217 alpha-3
178 permitted values
BR-CL-05
VAT accounting currency (BT-6)
Tax currency code MUST be coded using ISO code list 4217 alpha-3
178 permitted values
BR-CL-06
VAT point date code (BT-8)
Value added tax point date code MUST be coded using a restriction of UNTDID 2005.
UBL 3 · CII 3 permitted values · UBL only: 3, 35, 432 · CII only: 5, 29, 72
Wording in CII
Value added tax point date code MUST be coded using a restriction of UNTDID 2475.
BR-CL-07
Object identifier scheme (BT-18)
Object identifier identification scheme identifier MUST be coded using a restriction of UNTDID 1153.
818 permitted values
BR-CL-08
Subject code of the free text (BT-21)
Invoiced note subject code shall be coded using UNCL4451
UBL 383 · CII 401 permitted values
Wording in CII
Subject Code MUST be coded using a restriction of UNTDID 4451.
BR-CL-10
Scheme of any identifier
Any identifier identification scheme identifier MUST be coded using one of the ISO 6523 ICD list.
243 permitted values
BR-CL-11
Scheme of a registration identifier
Any registration identifier identification scheme identifier MUST be coded using one of the ISO 6523 ICD list.
243 permitted values
BR-CL-13
Item classification scheme (BT-158)
Item classification identifier identification scheme identifier MUST be coded using one of the UNTDID 7143 list.
185 permitted values
BR-CL-14
Country codes of the addresses (BT-40, BT-55, BT-69, BT-80)
Country codes in an invoice MUST be coded using ISO code list 3166-1
UBL 251 · CII 251 permitted values · UBL only: SS · CII only: AN
BR-CL-15
Item country of origin (BT-159)
Country codes in an invoice MUST be coded using ISO code list 3166-1
UBL 251 · CII 251 permitted values · UBL only: SS · CII only: AN
BR-CL-16
Payment means code (BT-81)
Payment means in an invoice MUST be coded using UNCL4461 code list
84 permitted values · 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, 70, 74, 75, 76, 77, 78, 91, 92, 93, 94, 95, 96, 97, 98, ZZZ
Wording in CII
Payment means in an invoice MUST be coded using UNTDID 4461 code list
BR-CL-17
Tax category in the VAT breakdown (BT-118)
Invoice tax categories MUST be coded using UNCL5305 code list
10 permitted values · AE, B, E, G, K, L, M, O, S, Z
Wording in CII
Invoice tax categories MUST be coded using UNCL 5305 code list
BR-CL-18
Tax category on line, allowance and charge (BT-151, BT-95, BT-102)
Invoice tax categories MUST be coded using UNCL5305 code list
10 permitted values · AE, B, E, G, K, L, M, O, S, Z
Wording in CII
Invoice tax categories MUST be coded using UNCL 5305 code list
BR-CL-19
Allowance reason code (BT-98, BT-140)
Coded allowance reasons MUST belong to the UNCL 5189 code list
19 permitted values · 41, 42, 60, 62, 63, 64, 65, 66, 67, 68, 70, 71, 88, 95, 100, 102, 103, 104, 105
BR-CL-20
Charge reason code (BT-105, BT-145)
Coded charge reasons MUST belong to the UNCL 7161 code list
178 permitted values
BR-CL-21
Item standard identifier scheme (BT-157)
Item standard identifier scheme identifier MUST belong to the ISO 6523 ICD code list
243 permitted values
BR-CL-22
Exemption reason code scheme (BT-121)
Tax exemption reason code identifier scheme identifier MUST belong to the CEF VATEX code list
88 permitted values
BR-CL-23
Unit of measure (BT-130, BT-150)
Unit code MUST be coded according to the UN/ECE Recommendation 20 with Rec 21 extension
2162 permitted values
BR-CL-24
MIME type of the attachment (BT-125)
For Mime code in attribute use MIMEMediaType.
6 permitted values · application/pdf, application/vnd.oasis.opendocument.spreadsheet, application/vnd.openxmlformats-officedocument.spreadsheetml.sheet, image/jpeg, image/png, text/csv
BR-CL-25
Electronic address scheme (BT-34, BT-49)
Endpoint identifier scheme identifier MUST belong to the CEF EAS code list
104 permitted values
BR-CL-26
Delivery location identifier scheme (BT-71)
Delivery location identifier scheme identifier MUST belong to the ISO 6523 ICD code list
243 permitted values
NormAPI provides technical validation, not tax or legal advice.