# 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

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).

> **ERROR**: XRechnung 3.0

## Context and Significance

A not-subject-to-VAT invoice is entirely outside the scope of VAT, so it may not carry taxable, zero-rated or exempt breakdowns alongside the O summary.

## Solution

Keep only the single category-O breakdown; remove any S, Z, E, AE, K or G breakdown, since a not-subject-to-VAT invoice cannot mix categories.

- validate
- convert

## 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: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: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:TaxCategory>
  </cac:TaxSubtotal>
</cac:TaxTotal>
```

## Affected Fields

- [BG-23 VAT breakdown](/resources/xrechnung)
- [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://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.