BR-O-06 - Not subject to VAT allowance must not carry a VAT rate
A document-level allowance (BG-20) with VAT category code "Not subject to VAT" (O) must not contain an allowance VAT rate (BT-96).
BR-O-06 - Not subject to VAT allowance must not carry a VAT rate
A document-level allowance (BG-20) with VAT category code "Not subject to VAT" (O) must not contain an allowance VAT rate (BT-96).
What this rule checks
A document-level allowance (BG-20) with VAT category code "Not subject to VAT" (O) must not contain an allowance VAT rate (BT-96).
How to fix it
Remove the allowance VAT rate (BT-96) from the "Not subject to VAT" (O) document-level allowance.
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-05Not subject to VAT line must not carry an item 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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