InvoiceGlass

VAT rate given although the amount is not subject to VAT (line) · BR-O-05

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

The export must omit the VAT rate element on a line in category O. An explicit 0% rate triggers the rule.

As of

Who can correct it?

The sender can correct the invoice.

How to fix it

  1. Ask the sender to confirm the tax treatment.
  2. If category O applies, omit the VAT rate element for the affected entry from the XML export.

Rule text and source

Paraphrase · The VAT rate field must be omitted on a line in category O (outside the scope of VAT).

Message to the sender

Subject: Invoice {invoiceNumber} – VAT rate on amount not subject to VAT

Hello,

Thank you for your invoice {invoiceNumber} dated {issueDate}. The invoice contains an invoice line in the category "not subject to VAT" that nevertheless states a VAT rate (rule BR-O-05). For this category the export must omit the VAT rate element. Could you please send us a corrected invoice?

Kind regards

Example

The export gives a line in category O an explicit 0% rate. The correction keeps category O and omits the rate field.

Related rules

Business terms

BG-25

Rule versions

CEN · EN 16931 (KoSIT) 1.3.16

CEN · EN 16931 1.3.17

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