BR-O-13
EN 16931
FATAL
Official rule text
An Invoice that contains a VAT breakdown group (BG-23) with a VAT category code (BT-118) "Not subject to VAT" shall not contain Document level allowances (BG-20) where Document level allowance VAT category code (BT-95) is not "Not subject to VAT".
What this error means
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.
Related rules
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