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BR-O-12

Lines, allowances or charges with 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

Lines, allowances or charges with 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
BG-25 invoice line
BT-118 VAT category code
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

An Invoice that contains a VAT breakdown group (BG-23) with a VAT category code (BT-118) "Not subject to VAT" shall not contain an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is not "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: /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:ClassifiedTaxCategory[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-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"
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"
BR-S-01Lines, allowances or charges use the VAT category "standard rated" (S), but the VAT breakdown (BG-23) does …

All validation rules

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