Line with a different VAT category in a category O invoice · BR-O-12

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 categories.
2. If you issued the invoice yourself: give every invoice line in an invoice using category O the category O as well, or split the amounts across two invoices.

Rule text and source

Paraphrase · When the breakdown includes category O, line VAT categories must be O. The CII check also covers other ram:ApplicableTradeTax entries.

• CEN · EN 16931 (KoSIT) 1.3.16
• CEN · EN 16931 1.3.17

Message to the sender

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

Hello,

Thank you for your invoice {invoiceNumber} dated {issueDate}. The invoice uses the category "not subject to VAT" but contains an invoice line with a different VAT category (rule BR-O-12). 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 categories, and send us a corrected invoice?

Kind regards

Example

The breakdown gives O, but a line confirmed to be outside the scope of VAT carries S because of a template error. The correction assigns O to that line and checks the breakdown again.

Related rules

• BR-16 · The invoice has no line itemsError
• BR-21 · An invoice line has no identifierError
• BR-22 · An invoice line has no quantityError
• BR-23 · An invoice line has no unitError
• BR-24 · An invoice line has no net amountError

Business terms

BG-23, BG-25

• BT-118
• BT-151

Rule versions

CEN · EN 16931 (KoSIT) 1.3.16

CEN · EN 16931 1.3.17

• Validation rule versions