InvoiceGlass

VAT amount must be 0.00 (not subject to VAT) · BR-O-09

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

For the category not subject to VAT (category O), the VAT breakdown (BG-23) must not show any VAT: the VAT amount (BT-117) must be 0. Not subject to VAT means no VAT arises at all. If a different amount is shown, the invoice is not valid.

As of

Who can correct it?

The sender can correct the invoice.

How to fix it

  1. Ask the sender for a corrected invoice that shows no VAT amount for this category.
  2. If you issued the invoice yourself: check that the not subject to VAT category really applies; if VAT is meant to be charged, category S is the right one.

Rule text and source

Paraphrase · The VAT amount in the breakdown for category O (outside the scope of VAT) must be zero.

Message to the sender

Subject: Invoice {invoiceNumber} – VAT amount does not match VAT category

Hello,

Thank you for your invoice {invoiceNumber} dated {issueDate}. The VAT breakdown shows a VAT amount other than 0.00 for the not subject to VAT category (rule BR-O-09). No VAT may be charged in this category. Could you please check whether the category or the amount is correct and send us a corrected invoice?

Kind regards

Example

The export reports EUR 4.00 in tax for the confirmed category O. The correction reports EUR 0.00 in tax and keeps the taxable amount for that category.

Related rules

Business terms

BG-23

Rule versions

CEN · EN 16931 (KoSIT) 1.3.16

CEN · EN 16931 1.3.17

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