InvoiceGlass

Category O cannot be mixed with other VAT categories · BR-O-11

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

A VAT breakdown with category O must omit other VAT categories. The CII assertion also checks the other ram:ApplicableTradeTax entries in the document.

As of

Who can correct it?

The sender can correct the invoice.

How to fix it

  1. Ask the sender to invoice the amounts outside the scope of VAT separately, or to check the VAT category.
  2. If you issued the invoice yourself: issue a separate invoice for amounts outside the scope of VAT, or check whether a different category (for example E) applies instead of O.

Rule text and source

Paraphrase · A VAT breakdown with category O must omit other VAT categories. The CII assertion also checks the other ram:ApplicableTradeTax entries in the document.

Message to the sender

Subject: Invoice {invoiceNumber} – VAT categories cannot be combined

Hello,

Thank you for your invoice {invoiceNumber} dated {issueDate}. The VAT breakdown of the invoice contains both the category "not subject to VAT" and another VAT category (rule BR-O-11). Amounts outside the scope of VAT cannot appear on the same invoice as other categories. Could you please split the amounts into separate invoices or check the category, and send us a corrected invoice?

Kind regards

Example

An invoice confirmed to contain only transactions outside the scope of VAT has an O breakdown entry and an S entry copied in error. The corrected breakdown contains only the applicable O entry.

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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