BR-O-04
Not subject to VAT (O) · severity: error · in EN 16931 (UBL), EN 16931 (CII)
Official rule text
An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Not subject to VAT" shall not contain the Seller VAT identifier (BT-31), the Seller tax representative VAT identifier (BT-63) or the Buyer VAT identifier (BT-48).
What it means
Rule for 'not subject to VAT' (category O): no VAT IDs and no VAT rate should be given.
Fields involved
BG-21Document level chargeBT-102Document level charge VAT category codeBT-31Seller VAT IdentifierBT-63Seller tax representative VAT identifierBT-48Buyer VAT identifier
How to fix it
Open the invoice in your invoicing software or XML, correct the fields named in the rule, and check the file again. Our free validator shows exactly where in the file the rule failed. If you need a new compliant invoice, you can create one for free.