ValidateFin

BR-O-02 - Not subject to VAT: category cannot be mixed

If any line, allowance or charge uses the VAT category code "Not subject to VAT" (BT-151 / BT-95 / BT-102), the invoice must not contain any line, allowance or charge with a different VAT category code.

BR-O-02 - Not subject to VAT: category cannot be mixed

If any line, allowance or charge uses the VAT category code "Not subject to VAT" (BT-151 / BT-95 / BT-102), the invoice must not contain any line, allowance or charge with a different VAT category code.

VAT - Not subjectEN 16931BT-118 Error

What this rule checks

If any line, allowance or charge uses the VAT category code "Not subject to VAT" (BT-151 / BT-95 / BT-102), the invoice must not contain any line, allowance or charge with a different VAT category code.

How to fix it

Put "Not subject to VAT" items on a separate invoice — do not mix them with taxable, exempt or zero-rated items.

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-01Not subject to VAT: exactly one VAT breakdownBR-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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