VAT rate given although the amount is not subject to VAT (allowance) · BR-O-06
- Severity · Error
- Applies to · UBL / CII
- Editorial review pending
The export must omit the VAT rate element on a document-level allowance 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
- Ask the sender to confirm the tax treatment.
- 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 document-level allowance 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 a document-level allowance in the category "not subject to VAT" that nevertheless states a VAT rate (rule BR-O-06). For this category the export must omit the VAT rate element. Could you please send us a corrected invoice?
Kind regardsExample
The export gives a document-level allowance in category O an explicit 0% rate. The correction keeps category O and omits the rate field.
Related rules
- BR-31 · The document-level allowance has no amountError
- BR-32 · The document-level allowance has no VAT categoryError
- BR-33 · The document-level allowance has no reasonError
- BR-AE-01 · VAT breakdown missing or duplicated (reverse charge)Error
- BR-AE-03 · Seller or buyer tax identifier missing (reverse charge, allowance)Error
Business terms
BG-20
Rule versions
CEN · EN 16931 (KoSIT) 1.3.16
CEN · EN 16931 1.3.17