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BR-O-10

The invoice shows no VAT – category "not subject to VAT" (O) – but gives no reason (BT-120 or BT-121)

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

What the message means

The invoice shows no VAT – category "not subject to VAT" (O) – but gives no reason (BT-120 or BT-121).

What the issuer needs to change

Give the reason, for example the provision of the VAT Act under which no VAT is charged.

Fields concerned

BG-23 VAT breakdown
BT-118 VAT category code
BT-120 VAT exemption reason text
BT-121 VAT exemption reason code

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Origin

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

Original rule text

A VAT breakdown (BG-23) with VAT Category code (BT-118) " Not subject to VAT" shall have a VAT exemption reason code (BT-121), meaning " Not subject to VAT" or a VAT exemption reason text (BT-120) " Not subject to VAT" (or the equivalent standard text in another language).

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(cbc:TaxExemptionReason) or (exists(cbc:TaxExemptionReasonCode) ))

CII

Context: //rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode = 'O'][upper-case(ram:TypeCode) = 'VAT']
Test: not((ram:ExemptionReason) or (ram:ExemptionReasonCode))

Related rules

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, …
BR-O-09With "not subject to VAT" (O) the VAT amount in the breakdown (BT-117) must be 0
BR-O-11Other VAT categories appear next to "not subject to VAT"
BR-O-12Lines, allowances or charges with other VAT categories appear next to "not subject to VAT"
BR-O-13Lines, allowances or charges with other 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).