# BR-O-11 Not-subject-to-VAT invoice must have no other VAT breakdown

An invoice that contains a VAT breakdown (BG-23) with VAT category code (BT-118) "Not subject to VAT" (O) shall not contain any other VAT breakdown group (BG-23).

## Problem Description

> **ERROR**: EN 16931 VAT category rule

## Context and Significance

An invoice with a category O breakdown is entirely outside the scope of VAT, so it may not carry taxable, zero-rated or exempt breakdowns alongside the O summary. In practice, the error occurs when one invoice combines taxable items with pass-through costs outside the scope of VAT.

## Solution

Keep only the single category O breakdown and remove every other breakdown (S, Z, E, AE, K, G, L, M or B). If the invoice must also contain supplies in another category, issue separate invoices.

- [Validate XML](/en/xrechnung-validator?source=resource&rule=BR-O-11)
- [Convert invoice](/en/pdf-to-xrechnung?source=resource&rule=BR-O-11)

## Valid Examples

- Only one BG-23 breakdown, category O

## Invalid Examples

- One O breakdown plus a second breakdown with BT-118 = S (19 %)

## Code Examples

### Valid XML
```
<cac:TaxTotal>
  <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
  <cac:TaxSubtotal>
    <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
    <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
    <cac:TaxCategory><cbc:ID>O</cbc:ID><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>
  </cac:TaxSubtotal>
</cac:TaxTotal>
```

### Invalid XML
```
<cac:TaxTotal>
  <cbc:TaxAmount currencyID="EUR">19.00</cbc:TaxAmount>
  <cac:TaxSubtotal>
    <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
    <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
    <cac:TaxCategory><cbc:ID>O</cbc:ID><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>
  </cac:TaxSubtotal>
  <cac:TaxSubtotal>
    <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
    <cbc:TaxAmount currencyID="EUR">19.00</cbc:TaxAmount>
    <cac:TaxCategory><cbc:ID>S</cbc:ID><cbc:Percent>19</cbc:Percent><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>
  </cac:TaxSubtotal>
</cac:TaxTotal>
```

## Affected Fields

- [BG-23 VAT breakdown](/resources/xrechnung/bt-116-vat-category-taxable-amount)
- [BT-118 VAT category code](/resources/xrechnung/bt-118-vat-category-code)

## Related Rules

- [BR-O-01](/resources/kosit-validator-errors/br-o-01-not-subject-vat-breakdown-required)
- [BR-O-12](/resources/kosit-validator-errors/br-o-12-forbids-non-o-lines)
- [BR-O-13](/resources/kosit-validator-errors/br-o-13-forbids-non-o-allowances)

## Validation Tools

- [Official KoSIT Validator](https://github.com/itplr-kosit/validator): Run the official KoSIT validator with the XRechnung configuration to check EN 16931 and XRechnung rules.
- [Convert PDF to XRechnung](/pdf-to-xrechnung): Find validation errors during conversion and review each correction.

## Related Resources

- [Official Specification](https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)
- [All validation errors](/resources/kosit-validator-errors): Overview of the EN 16931, XRechnung and Peppol validation rules explained here.