InvoiceGlass

VAT ID given although the amount is not subject to VAT (allowance) · BR-O-03

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

For a document-level allowance in category O, the validator checks the tax identifiers in the document. VAT identifiers for the seller, the seller’s tax representative and the buyer are outside this category’s mapping. The seller’s other tax registration identifier is outside this check.

As of

Who can correct it?

The sender can correct the invoice.

How to fix it

  1. Confirm the tax treatment of the transaction and check where the VAT identifiers in the export came from.
  2. If category O is confirmed for this transaction, omit the VAT identifiers of the seller, the seller’s tax representative and the buyer from the export.

Rule text and source

Paraphrase · When a document-level allowance uses category O (outside the scope of VAT), the export must omit the VAT identifiers of the seller, the seller’s tax representative and the buyer.

Message to the sender

Subject: Invoice {invoiceNumber} – VAT category and VAT ID do not match

Hello,

Thank you for your invoice {invoiceNumber} dated {issueDate}. When checking it we noticed that the invoice contains a document-level allowance in the category "not subject to VAT" but also states a VAT identification number (rule BR-O-03). With this category the invoice must not contain any VAT ID. Could you please check which VAT category applies and send us a corrected invoice?

Kind regards

Example

The invoice includes a document-level allowance in category O. The export copied the buyer’s VAT identifier from the buyer record. With the transaction confirmed as outside the scope of VAT, the corrected file omits that VAT identifier.

Related rules

Business terms

BG-20

Rule versions

CEN · EN 16931 (KoSIT) 1.3.16

CEN · EN 16931 1.3.17

Validate a file