BR-O-10
Not subject to VAT (O) · severity: error · in EN 16931 (UBL), EN 16931 (CII)
Official 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).
What it means
Rule for 'not subject to VAT' (category O): no VAT IDs and no VAT rate should be given.
Fields involved
BG-23VAT breakdownBT-118VAT category codeBT-121VAT exemption reason codeBT-120VAT exemption reason text
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.