# 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).

## Problem Description

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).

> **ERROR**: XRechnung 3.0

## Context and Significance

Because category O supplies are outside the scope of VAT, no rate applies and the rate element must be absent entirely.

## Solution

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

- validate
- convert

## 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:ClassifiedTaxCategory>
</cac:Item>
```

### Invalid XML
```
<cac:Item>
  <cac:ClassifiedTaxCategory>
    <cbc:ID>O</cbc:ID>
    <cbc:Percent>0</cbc:Percent>
  </cac:ClassifiedTaxCategory>
</cac:Item>
```

## Affected Fields

- [BT-151 Invoiced item VAT category code](/resources/xrechnung/bt-151-invoice-line-vat-category-code)
- [BT-152 Invoiced item VAT rate](/resources/xrechnung/bt-152-invoice-line-vat-category-rate)

## Related Rules

- [BR-O-01](/resources/kosit-validator-errors/br-o-01-not-subject-vat-breakdown-required)
- [BR-O-06](/resources/kosit-validator-errors/br-o-06-allowance-forbids-vat-rate)
- [BR-O-07](/resources/kosit-validator-errors/br-o-07-charge-forbids-vat-rate)

## 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.