Reference

BR-O-05 Category O line must not carry a VAT rate

An invoice line (BG-25) whose VAT category code (BT-151) is "Not subject to VAT" (O) shall not contain an Invoiced item VAT rate (BT-152).

Because category O supplies are outside the scope of VAT, no rate applies and the rate element must be absent, not even 0. In practice, the error occurs when the software always writes cbc:Percent for every category, even with the value 0.

Solution

Delete cbc:Percent (BT-152) from the line cac:ClassifiedTaxCategory; a not-subject-to-VAT item carries no percentage, not even zero.

Quick actions

Validate XML Convert invoice

Valid Examples

O line with cac:ClassifiedTaxCategory/cbc:ID = O and no cbc:Percent

Invalid Examples

O line with cbc:ID = O but cbc:Percent = 0 present (BT-152)

Code Examples

Valid XML

<cac:Item>
  <cac:ClassifiedTaxCategory>
    <cbc:ID>O</cbc:ID>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:ClassifiedTaxCategory>
</cac:Item>

Invalid XML

<cac:Item>
  <cac:ClassifiedTaxCategory>
    <cbc:ID>O</cbc:ID>
    <cbc:Percent>0</cbc:Percent>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:ClassifiedTaxCategory>
</cac:Item>