BR-O-09 - Not subject to VAT category tax amount must be zero
For the "Not subject to VAT" (O) VAT breakdown (BG-23), the VAT category tax amount (BT-117) must be zero.
BR-O-09 - Not subject to VAT category tax amount must be zero
For the "Not subject to VAT" (O) VAT breakdown (BG-23), the VAT category tax amount (BT-117) must be zero.
What this rule checks
For the "Not subject to VAT" (O) VAT breakdown (BG-23), the VAT category tax amount (BT-117) must be zero.
How to fix it
Set the VAT category tax amount (BT-117) to zero for the "Not subject to VAT" (O) breakdown.
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-06Not subject to VAT allowance must not carry a VAT rate
Source: CEN EN 16931 Schematron · Last verified: 2026-07-10
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