BR-O-10 - Not subject to VAT breakdown must state an exemption reason
A "Not subject to VAT" (O) VAT breakdown (BG-23) must contain a VAT exemption reason text (BT-120) or a VAT exemption reason code (BT-121).
BR-O-10 - Not subject to VAT breakdown must state an exemption reason
A "Not subject to VAT" (O) VAT breakdown (BG-23) must contain a VAT exemption reason text (BT-120) or a VAT exemption reason code (BT-121).
What this rule checks
A "Not subject to VAT" (O) VAT breakdown (BG-23) must contain a VAT exemption reason text (BT-120) or a VAT exemption reason code (BT-121).
How to fix it
Add a VAT exemption reason text (BT-120) or reason code (BT-121) to the "Not subject to VAT" (O) VAT 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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