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BR-O-14

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-21 document level charges
BG-23 VAT breakdown
BT-102 document level charge VAT category code
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 Document level charges (BG-21) where Document level charge VAT category code (BT-102) 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:AllowanceCharge[cbc:ChargeIndicator=true()]/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:CategoryTradeTax[ram:CategoryCode != 'O']))

Related rules

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"
BR-S-01Lines, allowances or charges use the VAT category "standard rated" (S), but the VAT breakdown (BG-23) does …
BR-S-02For lines with "standard rated" (S), the seller's VAT number or tax number (BT-31, BT-32) is missing
BR-S-03For an allowance with "standard rated" (S), the seller's VAT number or tax number (BT-31, BT-32) is missing

All validation rules

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