ValidateFin

BR-O-12 - Not subject to VAT excludes other categories on content

An invoice that has a "Not subject to VAT" (O) invoice line (BG-25), allowance (BG-20) or charge (BG-21) must not contain any invoice line, allowance or charge with a different VAT category code (BT-118).

BR-O-12 - Not subject to VAT excludes other categories on content

An invoice that has a "Not subject to VAT" (O) invoice line (BG-25), allowance (BG-20) or charge (BG-21) must not contain any invoice line, allowance or charge with a different VAT category code (BT-118).

VAT - Not subjectEN 16931BT-118 Error

What this rule checks

An invoice that has a "Not subject to VAT" (O) invoice line (BG-25), allowance (BG-20) or charge (BG-21) must not contain any invoice line, allowance or charge with a different VAT category code (BT-118).

How to fix it

Ensure every invoice line, allowance and charge uses the "Not subject to VAT" (O) category, or split the invoice.

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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