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BR-O-11

Other VAT categories appear next to "not subject to VAT"

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

What the message means

Other VAT categories appear next to "not subject to VAT".

What the issuer needs to change

Invoice non-taxable supplies separately.

Fields concerned

BG-23 VAT breakdown
BT-118 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 a VAT breakdown group (BG-23) with a VAT category code (BT-118) "Not subject to VAT" shall not contain other VAT breakdown groups (BG-23).

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:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'O']) and count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) != 'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) = 0) or not(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'O']))

CII

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

Related rules

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)
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"
BR-O-14Lines, 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).