BR-O-02
EN 16931
FATAL
This is a VAT category rule for Not subject to VAT. When any line, allowance or charge uses this category, the standard requires a matching, internally consistent VAT breakdown (seller identifiers, category rates, taxable and tax amounts).
How to fix it
- Check every line using this VAT category against the requirement in the rule text.
- Make sure the VAT breakdown (BG-23) contains exactly one entry for this category, with consistent rate and amounts.
- For exemption-style categories, provide the exemption reason text or code where required.
Official rule text
An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Not subject to VAT" shall not contain the Seller VAT identifier (BT-31), the Seller tax representative VAT identifier (BT-63) or the Buyer VAT identifier (BT-48).
Developers also reach this page searching for an “invoice validation error”, an “e-invoice rejected” message, or how to fix a failed EN 16931 compliance check — it's the same issue, explained above.
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