ValidateFin

BR-O-11 - Not subject to VAT excludes other VAT breakdowns

An invoice containing a "Not subject to VAT" (O) VAT breakdown (BG-23) must not contain any other VAT breakdown with a different VAT category code (BT-118).

BR-O-11 - Not subject to VAT excludes other VAT breakdowns

An invoice containing a "Not subject to VAT" (O) VAT breakdown (BG-23) must not contain any other VAT breakdown with a different VAT category code (BT-118).

VAT - Not subjectEN 16931BT-118 Error

What this rule checks

An invoice containing a "Not subject to VAT" (O) VAT breakdown (BG-23) must not contain any other VAT breakdown with a different VAT category code (BT-118).

How to fix it

Ensure the invoice uses only the "Not subject to VAT" (O) category, or remove the category-O breakdown if other categories are needed.

Validate against this rule

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

UBL / PeppolXRechnungFactur-X / ZUGFeRD

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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