# BR-O-02 Category O line forbids seller and buyer VAT identifiers

An invoice with an invoice line (BG-25) whose Invoiced item VAT category code (BT-151) is "Not subject to VAT" (O) shall not contain the Seller VAT identifier (BT-31), the Seller tax representative VAT identifier (BT-63) or the Buyer VAT identifier (BT-48).

## Problem Description

An invoice with an invoice line (BG-25) whose Invoiced item VAT category code (BT-151) is "Not subject to VAT" (O) shall not contain the Seller VAT identifier (BT-31), the Seller tax representative VAT identifier (BT-63) or the Buyer VAT identifier (BT-48).

> **ERROR**: XRechnung 3.0

## Context and Significance

Category O supplies fall outside VAT, so no party acts in a VAT capacity and the invoice must not present any VAT registration number.

## Solution

Remove the VAT identifiers BT-31, BT-63 and BT-48 (the cac:PartyTaxScheme/cbc:CompanyID under the VAT scheme) whenever the invoice bills a not-subject-to-VAT line.

- validate
- convert

## Valid Examples

- O line (BT-151 = O) with no VAT identifier on seller, tax representative or buyer

## Invalid Examples

- O line (BT-151 = O) but Seller VAT identifier BT-31 = DE123456789 still present

## Code Examples

### Valid XML
```
<cac:AccountingSupplierParty>
  <cac:Party>
    <cac:PartyLegalEntity>
      <cbc:RegistrationName>Seller GmbH</cbc:RegistrationName>
    </cac:PartyLegalEntity>
  </cac:Party>
</cac:AccountingSupplierParty>
```

### Invalid XML
```
<cac:AccountingSupplierParty>
  <cac:Party>
    <cac:PartyTaxScheme>
      <cbc:CompanyID>DE123456789</cbc:CompanyID>
      <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
    </cac:PartyTaxScheme>
  </cac:Party>
</cac:AccountingSupplierParty>
```

## Affected Fields

- [BT-31 Seller VAT identifier](/resources/xrechnung/bt-31-seller-vat-identifier)
- [BT-63 Seller tax representative VAT identifier](/resources/xrechnung/bt-63-seller-tax-representative-vat-identifier)
- [BT-48 Buyer VAT identifier](/resources/xrechnung/bt-48-buyer-vat-identifier)
- [BT-151 Invoiced item VAT category code](/resources/xrechnung/bt-151-invoice-line-vat-category-code)

## Related Rules

- [BR-O-01](/resources/kosit-validator-errors/br-o-01-not-subject-vat-breakdown-required)
- [BR-O-03](/resources/kosit-validator-errors/br-o-03-allowance-forbids-vat-identifiers)
- [BR-O-04](/resources/kosit-validator-errors/br-o-04-charge-forbids-vat-identifiers)

## Validation Tools

- [Official KoSIT Validator](https://erechnungsvalidator.service-bw.de/): Validate your XRechnung files against all BR-DE rules.
- [Convert PDF to XRechnung](/pdf-to-xrechnung): Automatic validation error fixes when converting.

## Related Resources

- [Official Specification](https://xeinkauf.de/xrechnung/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)
- [Complete Error List](/resources/kosit-validator-errors): Overview of all German XRechnung validation rules.