BR-O-05 - Not subject to VAT line must not carry an item VAT rate
An invoice line (BG-25) whose item VAT category code is "Not subject to VAT" (O) must not contain an invoiced item VAT rate (BT-152).
BR-O-05 - Not subject to VAT line must not carry an item VAT rate
An invoice line (BG-25) whose item VAT category code is "Not subject to VAT" (O) must not contain an invoiced item VAT rate (BT-152).
What this rule checks
An invoice line (BG-25) whose item VAT category code is "Not subject to VAT" (O) must not contain an invoiced item VAT rate (BT-152).
How to fix it
Remove the item VAT rate (BT-152) from the "Not subject to VAT" (O) invoice line.
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-04Not subject to VAT line must not carry Buyer VAT identifierBR-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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