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BR-O-08 - Not subject to VAT taxable amount must match its lines

For the "Not subject to VAT" (O) VAT breakdown (BG-23), the VAT category taxable amount (BT-116) must equal the sum of the net amounts of the invoice lines, allowances and charges of that category.

BR-O-08 - Not subject to VAT taxable amount must match its lines

For the "Not subject to VAT" (O) VAT breakdown (BG-23), the VAT category taxable amount (BT-116) must equal the sum of the net amounts of the invoice lines, allowances and charges of that category.

VAT - Not subjectEN 16931BT-116 Error

What this rule checks

For the "Not subject to VAT" (O) VAT breakdown (BG-23), the VAT category taxable amount (BT-116) must equal the sum of the net amounts of the invoice lines, allowances and charges of that category.

How to fix it

Recalculate BT-116 so it equals the sum of line net amounts, allowances and charges assigned to the "Not subject to VAT" (O) category.

Validate against this rule

This rule is part of EN 16931. Check your invoice with the validator that matches your format:

Related rules

Source: CEN EN 16931 Schematron · Last verified: 2026-07-10

All validation rules