ValidateFin

BR-O-03 - Not subject to VAT limits use of Seller VAT identifier

Where the "Not subject to VAT" (code O) category is used, the Seller VAT identifier (BT-31) must not be present for that "Not subject to VAT" content, per the EN 16931 category-O consistency rules.

BR-O-03 - Not subject to VAT limits use of Seller VAT identifier

Where the "Not subject to VAT" (code O) category is used, the Seller VAT identifier (BT-31) must not be present for that "Not subject to VAT" content, per the EN 16931 category-O consistency rules.

VAT - Not subjectEN 16931BT-31 Error

What this rule checks

Where the "Not subject to VAT" (code O) category is used, the Seller VAT identifier (BT-31) must not be present for that "Not subject to VAT" content, per the EN 16931 category-O consistency rules.

How to fix it

Remove the Seller VAT identifier (BT-31) associated with the "Not subject to VAT" (O) content, or use the correct VAT category.

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-02Not subject to VAT: category cannot be mixedBR-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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