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BR-O-08

The taxable amount for "not subject to VAT" (O) in the VAT breakdown (BT-116) does not match the lines, allowances and charges of that …

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

What the message means

The taxable amount for "not subject to VAT" (O) in the VAT breakdown (BT-116) does not match the lines, allowances and charges of that category.

What the issuer needs to change

Have the amounts recalculated; often a line has the wrong category or rate.

Fields concerned

BG-23 VAT breakdown
BT-92 document level allowance amount
BT-95 document level allowance VAT category code
BT-99 document level charge amount
BT-102 document level charge VAT category code
BT-116 VAT category taxable amount
BT-118 VAT category code
BT-131 invoice line net amount
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

In a VAT breakdown (BG-23) where the VAT category code (BT-118) is " Not subject to VAT" the VAT category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the VAT category codes (BT-151, BT-95, BT-102) are "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: /*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
Test: not((exists(//cac:InvoiceLine) and (xs:decimal(../cbc:TaxableAmount) = (sum(../../../cac:InvoiceLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='O']/xs:decimal(cbc:LineExtensionAmount)) + sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='O']/xs:decimal(cbc:Amount)) - sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='O']/xs:decimal(cbc:Amount))))) or (exists(//cac:CreditNoteLine) and (xs:decimal(../cbc:TaxableAmount) = (sum(../../../cac:CreditNoteLine[cac:Item/cac:ClassifiedTaxCategory/normalize-space(cbc:ID)='O']/xs:decimal(cbc:LineExtensionAmount)) + sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=true()][cac:TaxCategory/normalize-space(cbc:ID)='O']/xs:decimal(cbc:Amount)) - sum(../../../cac:AllowanceCharge[cbc:ChargeIndicator=false()][cac:TaxCategory/normalize-space(cbc:ID)='O']/xs:decimal(cbc:Amount))))))

CII

Context: //rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode = 'O'][upper-case(ram:TypeCode) = 'VAT']
Test: not(ram:BasisAmount = (round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement[ram:ApplicableTradeTax/ram:CategoryCode = 'O']/ram:SpecifiedTradeSettlementLineMonetarySummation/xs:decimal(ram:LineTotalAmount))*10*10)div 100) + (round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge[(ram:ChargeIndicator/udt:Indicator cast as xs:boolean)=true() and ram:CategoryTradeTax/ram:CategoryCode='O']/xs:decimal(ram:ActualAmount[1]))*10*10)div 100) - (round(sum(/rsm:CrossIndustryInvoice/rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:SpecifiedTradeAllowanceCharge[(ram:ChargeIndicator/udt:Indicator cast as xs:boolean)=false() and ram:CategoryTradeTax/ram:CategoryCode='O']/xs:decimal(ram:ActualAmount[1]))*10*10)div 100))

Related rules

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-07For a charge with "not subject to VAT" (O) the VAT rate is wrong: it must not be given
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)
BR-O-11Other VAT categories appear next to "not subject to VAT"

All validation rules

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