ValidateFin

BR-O-01 - Not subject to VAT: exactly one VAT breakdown

An invoice with a line, allowance or charge whose VAT category code (BT-151 / BT-95 / BT-102) is "Not subject to VAT" must contain exactly one VAT breakdown (BG-23) with the category code (BT-118) "Not subject to VAT".

BR-O-01 - Not subject to VAT: exactly one VAT breakdown

An invoice with a line, allowance or charge whose VAT category code (BT-151 / BT-95 / BT-102) is "Not subject to VAT" must contain exactly one VAT breakdown (BG-23) with the category code (BT-118) "Not subject to VAT".

VAT - Not subjectEN 16931BT-118 Error

What this rule checks

An invoice with a line, allowance or charge whose VAT category code (BT-151 / BT-95 / BT-102) is "Not subject to VAT" must contain exactly one VAT breakdown (BG-23) with the category code (BT-118) "Not subject to VAT".

How to fix it

Group all out-of-scope amounts into a single VAT breakdown with category code O.

Validate against this rule

This rule is part of EN 16931. Check your invoice with the validator that matches your format:

UBL / PeppolXRechnungFactur-X / ZUGFeRD

Related rules

BR-O-02Not subject to VAT: category cannot be mixedBR-O-03Not subject to VAT limits use of Seller VAT identifierBR-O-04Not subject to VAT line must not carry Buyer VAT identifierBR-O-05Not subject to VAT line must not carry an item VAT rateBR-O-06Not subject to VAT allowance must not carry a VAT rateBR-O-07Not subject to VAT charge must not carry a VAT rate

Source: CEN EN 16931 Schematron · Last verified: 2026-07-10

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