InvoiceGlass

Check the VAT breakdown for category O · BR-O-01

  • Severity · Error
  • Applies to · UBL / CII
  • Editorial review pending

A transaction outside the scope of VAT in category O belongs in its own VAT breakdown entry. When category O is used, the UBL check flags a missing or duplicate breakdown entry. Under this rule ID, CII checks that an existing O entry is unique and matches a line or adjustment.

As of

Who can correct it?

The sender can correct the invoice.

How to fix it

  1. Ask the sender for a corrected invoice in which the VAT breakdown matches the invoice lines.
  2. If you issued the invoice yourself: check that your invoicing software creates exactly one VAT breakdown entry for the not subject to VAT category.

Rule text and source

Paraphrase · Lines, allowances or charges in category O call for a single matching VAT breakdown entry. In CII this assertion checks that an existing O entry is unique and has a matching source. A missing O entry does not trigger this particular CII assertion.

Message to the sender

Subject: Invoice {invoiceNumber} – VAT breakdown incomplete

Hello,

Thank you for your invoice {invoiceNumber} dated {issueDate}. When checking it we noticed that the VAT breakdown does not match the lines in the not subject to VAT category (rule BR-O-01): there must be exactly one breakdown entry for this category. Could you please send us a corrected invoice?

Kind regards

Example

An invoice with one category O line for EUR 80 has two category O breakdown entries. The correction consolidates them into one entry with a taxable amount of EUR 80.

Related rules

Business terms

BG-20, BG-21, BG-23, BG-25

Rule versions

CEN · EN 16931 (KoSIT) 1.3.16

CEN · EN 16931 1.3.17

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