BR-O-05: VAT rate not allowed for invoice line with category O
Official message
[BR-O-05] An Invoice line (BG-25) where the VAT category code (BT-151) is "Not subject to VAT" shall not contain an Invoiced item VAT rate (BT-152).
[BR-O-05] An Invoice line (BG-25) where the VAT category code (BT-151) is "Not subject to VAT" shall not contain an Invoiced item VAT rate (BT-152).
[BR-O-05] An Invoice line (BG-25) where the VAT category code (BT-151) is "Not subject to VAT" shall not contain an Invoiced item VAT rate (BT-152).
- Severity
- Error The invoice is invalid and may be rejected by the recipient.
- Applies to
- EN 16931 (CII), EN 16931 (UBL), Factur-X / ZUGFeRD EN 16931
- Affected fields
- BG-25, BT-151, BT-152
What does this mean?
For an invoice line (BG-25) with VAT category (BT-151) O (Not subject to VAT, outside the scope of VAT) no invoiced item VAT rate (BT-152) may be stated, not even 0. The rate is present.
Typical causes
Rate 0 was stated with category O.
A default rate was filled in automatically.
How to fix the error
Remove the rate from every invoice line of category O.
If the rate does not match the category, correct the category and adjust the VAT breakdown (BG-23).
CII: ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax/ram:RateApplicablePercent, UBL: cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:Percent (credit note: cac:CreditNoteLine).
In E-Rechnungsfreund
In the invoice form, section "Rechnungspositionen (BG-25)" (invoice lines, "Experte" view), for every line with "Steuerkategorie (BT-151)" (VAT category) O clear the field "Steuersatz % (BT-152)" (VAT rate). In the simple view ("Einfach") an empty rate is set to 19 when saving; therefore edit lines of category O in the "Experte" view.
Example
Wrong
<ram:SpecifiedLineTradeSettlement>
<ram:ApplicableTradeTax>
<ram:TypeCode>VAT</ram:TypeCode>
<ram:CategoryCode>O</ram:CategoryCode>
<ram:RateApplicablePercent>0</ram:RateApplicablePercent>
</ram:ApplicableTradeTax>
...
</ram:SpecifiedLineTradeSettlement>Correct
<ram:SpecifiedLineTradeSettlement>
<ram:ApplicableTradeTax>
<ram:TypeCode>VAT</ram:TypeCode>
<ram:CategoryCode>O</ram:CategoryCode>
</ram:ApplicableTradeTax>
...
</ram:SpecifiedLineTradeSettlement>For developers: test expression per syntax
EN 16931 (CII) (CII)
Context: //rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode = 'O'][upper-case(ram:TypeCode) = 'VAT']
not(ram:RateApplicablePercent)EN 16931 (UBL) (UBL)
Context: cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] | cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
not(cbc:Percent)Factur-X / ZUGFeRD EN 16931 (CII)
Technical ID in the source: FX-SCH-A-000248
Context: //rsm:SupplyChainTradeTransaction/ram:IncludedSupplyChainTradeLineItem/ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode = 'O']
not(ram:RateApplicablePercent)Related validation rules
- BR-O-01: Not exactly one VAT breakdown for category O
- BR-O-02: VAT identifier not allowed for invoice line with category O
- BR-O-03: VAT identifier not allowed for document level allowance with category O
- BR-O-04: VAT identifier not allowed for document level charge with category O
- BR-O-06: VAT rate not allowed for document level allowance with category O
- BR-O-07: VAT rate not allowed for document level charge with category O
Last updated:
Explanation of the validation rule, not legal or tax advice.