BR-O-04 - Not subject to VAT line must not carry Buyer VAT identifier
An invoice line (BG-25) whose item VAT category code is "Not subject to VAT" (O) must not carry a Buyer VAT identifier (BT-48) for that category.
BR-O-04 - Not subject to VAT line must not carry Buyer VAT identifier
An invoice line (BG-25) whose item VAT category code is "Not subject to VAT" (O) must not carry a Buyer VAT identifier (BT-48) for that category.
What this rule checks
An invoice line (BG-25) whose item VAT category code is "Not subject to VAT" (O) must not carry a Buyer VAT identifier (BT-48) for that category.
How to fix it
Remove the Buyer VAT identifier (BT-48) tied to 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:
Related rules
BR-O-01Not subject to VAT: exactly one VAT breakdownBR-O-02Not subject to VAT: category cannot be mixedBR-O-03Not subject to VAT limits use of Seller 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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