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BR-O-05

For a line with "not subject to VAT" (O) the VAT rate is wrong: it must not be given

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

What the message means

For a line with "not subject to VAT" (O) the VAT rate is wrong: it must not be given.

What the issuer needs to change

Correct the VAT rate or category.

Fields concerned

BG-25 invoice line
BT-151 invoiced item VAT category code
BT-152 invoiced item VAT rate

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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 line (BG-25) where the VAT category code (BT-151) is "Not subject to VAT" shall not contain an Invoiced item VAT rate (BT-152).

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

Technical details for IT

UBL

Context: cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] | cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
Test: not(not(cbc:Percent))

CII

Context: //rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode = 'O'][upper-case(ram:TypeCode) = 'VAT']
Test: not(not(ram:RateApplicablePercent))

Related rules

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)
BR-O-06For an allowance with "not subject to VAT" (O) the VAT rate is wrong: it must not be given
BR-O-07For a charge with "not subject to VAT" (O) the VAT rate is wrong: it must not be given
BR-O-08The taxable amount for "not subject to VAT" (O) in the VAT breakdown (BT-116) does not match the lines, …

All validation rules

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