Tools › SmartFormular E-Rechnung lite › Validation rules › BR-O-07

BR-O-07

For a charge 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 charge 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-21 document level charges
BT-102 document level charge VAT category code
BT-103 document level charge VAT rate

Your invoice reports BR-O-07? Check it with SmartFormular E-Rechnung lite, free to try until 31 December 2026: the tool shows every finding with an explanation, the invoice in readable form and a GiroCode to pay – in your browser, no upload.

Check an e-invoice

Origin

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

Original rule text

A Document level charge (BG-21) where the VAT category code (BT-102) is "Not subject to VAT" shall not contain a Document level charge VAT rate (BT-103).

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

Technical details for IT

UBL

Context: cac:AllowanceCharge[cbc:ChargeIndicator=true()]/cac:TaxCategory[normalize-space(cbc:ID)='O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
Test: not(not(cbc:Percent))

CII

Context: //ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=true()]/ram:CategoryTradeTax[ram:CategoryCode = 'O'][upper-case(ram:TypeCode) = 'VAT']
Test: not(not(ram:RateApplicablePercent))

Related rules

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-05For a line with "not subject to VAT" (O) the VAT rate is wrong: it must not be given
BR-O-06For an allowance 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, …
BR-O-09With "not subject to VAT" (O) the VAT amount in the breakdown (BT-117) must be 0
BR-O-10The invoice shows no VAT – category "not subject to VAT" (O) – but gives no reason (BT-120 or BT-121)

All validation rules

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