Reference

BR-O-03 Category O document allowance forbids VAT identifiers

An invoice with a document level allowance (BG-20) whose Document level allowance VAT category code (BT-95) 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

ERROR

EN 16931 VAT category rule

Context and Significance

A document level allowance with category O is outside the scope of VAT, so the invoice must not show the VAT identifiers BT-31, BT-63 or BT-48; the rule applies even when no line uses category O. In practice, the error occurs when the buyer’s VAT identifier is copied from the customer record into every invoice.

Solution

Remove the VAT identifiers BT-31, BT-63 and BT-48 whenever a document level allowance uses category O. A seller tax registration identifier (BT-32) may stay.

Quick actions

Validate XML Convert invoice

Valid Examples

Document allowance with BT-95 = O and no VAT identifier on any party

Invalid Examples

Document allowance with BT-95 = O but Buyer VAT identifier BT-48 = FR32123456789 present

Code Examples

Valid XML

<cac:AllowanceCharge>
  <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">10.00</cbc:Amount>
  <cac:TaxCategory><cbc:ID>O</cbc:ID><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>
</cac:AllowanceCharge>
<cac:AccountingCustomerParty>
  <cac:Party/>
</cac:AccountingCustomerParty>

Invalid XML

<cac:AllowanceCharge>
  <cbc:ChargeIndicator>false</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">10.00</cbc:Amount>
  <cac:TaxCategory><cbc:ID>O</cbc:ID><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>
</cac:AllowanceCharge>
<cac:AccountingCustomerParty>
  <cac:Party>
    <cac:PartyTaxScheme>
      <cbc:CompanyID>FR32123456789</cbc:CompanyID>
      <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
    </cac:PartyTaxScheme>
  </cac:Party>
</cac:AccountingCustomerParty>

Affected Fields

BT-31 Seller VAT identifier

BT-63 Seller tax representative VAT identifier

BT-48 Buyer VAT identifier

BT-95 Document level allowance VAT category code

Validation Tools

Official KoSIT Validator

Run the official KoSIT validator with the XRechnung configuration to check EN 16931 and XRechnung rules.

Convert PDF to XRechnung

Find validation errors during conversion and review each correction.