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BR-O-01

Lines, allowances or charges use the VAT category "not subject to VAT" (O), but the VAT breakdown (BG-23) does not list it correctly

Validation rule of EN 16931 (CEN, rule set 1.3.16) · Level: Error

What the message means

Lines, allowances or charges use the VAT category "not subject to VAT" (O), but the VAT breakdown (BG-23) does not list it correctly.

What the issuer needs to change

Add a VAT breakdown entry for O (exactly one).

Fields concerned

BG-20 document level allowances
BG-21 document level charges
BG-23 VAT breakdown
BG-25 invoice line
BT-95 document level allowance VAT category code
BT-102 document level charge VAT category code
BT-118 VAT category code
BT-151 invoiced item VAT category code

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Origin

Rule set: EN 16931 (CEN, rule set 1.3.16)
Syntax: CII, UBL
Level: Error

Original rule text

An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Not subject to VAT" shall contain exactly one VAT breakdown group (BG-23) with the VAT category code (BT-118) equal to "Not subject to VAT".

Source: CEN/TC 434, EN 16931 validation rules 1.3.16, European Union Public Licence 1.2

Technical details for IT

UBL

Context: /ubl:Invoice | /cn:CreditNote
Test: not(((exists(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'O']) or exists(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'O'])) and (count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'O']) = 1)) or (not(//cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'O']) and not(//cac:ClassifiedTaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'O'])))

CII

Context: /rsm:CrossIndustryInvoice
Test: not(not(//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='O']) or (      count(//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='O'])=1 and      (exists(//ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='O']) or     exists(//ram:CategoryTradeTax[ram:CategoryCode='O']))))

Related rules

BR-IC-10The invoice shows no VAT – category "intra-community supply" (K) – but gives no reason (BT-120 or BT-121)
BR-IC-11For an intra-community supply, the delivery date (BT-72) and invoicing period (BG-14) are missing
BR-IC-12For an intra-community supply, the deliver-to country (BT-80) is missing
BR-O-02Lines with "not subject to VAT" (O): the invoice must then not contain VAT numbers (BT-31, BT-48, BT-63)
BR-O-03An allowance with "not subject to VAT" (O): the invoice must then not contain VAT numbers (BT-31, BT-48, …
BR-O-04A charge with "not subject to VAT" (O): the invoice must then not contain VAT numbers (BT-31, BT-48, BT-63)

All validation rules

Technical explanation by robin.vision, not tax or legal advice. Rules as of 31 August 2026 (KoSIT validator configuration).