Reference

BR-O-04 Category O document charge forbids VAT identifiers

An invoice with a document level charge (BG-21) whose Document level charge VAT category code (BT-102) 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 charge with category O, such as a pass-through cost outside the scope of VAT, must not appear together with the VAT identifiers BT-31, BT-63 or BT-48. In practice, the error occurs when a pass-through fee is coded O on an invoice that still carries the seller VAT identifier from the company master data.

Solution

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

Quick actions

Validate XML Convert invoice

Valid Examples

Document charge with BT-102 = O and no VAT identifier on any party

Invalid Examples

Document charge with BT-102 = O but Seller VAT identifier BT-31 = DE123456789 present

Code Examples

Valid XML

<cac:AllowanceCharge>
  <cbc:ChargeIndicator>true</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">15.00</cbc:Amount>
  <cac:TaxCategory><cbc:ID>O</cbc:ID><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>
</cac:AllowanceCharge>
<cac:AccountingSupplierParty>
  <cac:Party/>
</cac:AccountingSupplierParty>

Invalid XML

<cac:AllowanceCharge>
  <cbc:ChargeIndicator>true</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">15.00</cbc:Amount>
  <cac:TaxCategory><cbc:ID>O</cbc:ID><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>
</cac:AllowanceCharge>
<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

BT-63 Seller tax representative VAT identifier

BT-48 Buyer VAT identifier

BT-102 Document level charge 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.