InvoiceGlass

Allowance with a different VAT category in a category O invoice · BR-O-13

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

When the breakdown includes category O, the checked allowances must also use category O. The CII assertion checks allowance and charge categories together.

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 categories.
  2. If you issued the invoice yourself: give every document-level allowance 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, the checked allowances must also use category O. The CII assertion checks allowance and charge categories together.

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 a document-level allowance with a different VAT category (rule BR-O-13). 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

A document-level allowance applies to a transaction confirmed to be outside the scope of VAT. The breakdown has O, but the allowance block has S by mistake. The correction assigns O to the allowance and reconciles the taxable amount.

Related rules

Business terms

BG-20, BG-23

Rule versions

CEN · EN 16931 (KoSIT) 1.3.16

CEN · EN 16931 1.3.17

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