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PEPPOL-EN16931-P0105 - Exemption code VATEX-EU-O requires VAT category O

The reason code VATEX-EU-O designates supplies outside the scope of VAT. When it is used in BT-121, the VAT category code (BT-118) of the breakdown must be O.

PEPPOL-EN16931-P0105 - Exemption code VATEX-EU-O requires VAT category O

The reason code VATEX-EU-O designates supplies outside the scope of VAT. When it is used in BT-121, the VAT category code (BT-118) of the breakdown must be O. This is a Peppol BIS Billing 3.0 rule. It applies on top of the EN 16931 core standard, on invoices exchanged over the Peppol network.

VAT - Not subjectPeppol BIS 3.0BT-121 Error
This is a Peppol BIS Billing 3.0 rule. It applies on top of the EN 16931 core standard, on invoices exchanged over the Peppol network.

What this rule checks

The reason code VATEX-EU-O designates supplies outside the scope of VAT. When it is used in BT-121, the VAT category code (BT-118) of the breakdown must be O.

How to fix it

In the cac:TaxSubtotal concerned, set cac:TaxCategory/cbc:ID to O and make sure no VAT rate is stated.

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: OpenPeppol BIS Billing 3.0 · Last verified: 2026-07-10

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