Reference

BR-O-12 Not-subject-to-VAT invoice must have no non-O line

An invoice that contains a VAT breakdown (BG-23) with VAT category code (BT-118) "Not subject to VAT" (O) shall not contain an invoice line (BG-25) whose Invoiced item VAT category code (BT-151) is not "Not subject to VAT".

Problem Description

ERROR

EN 16931 VAT category rule

Context and Significance

Because an invoice with a category O breakdown is entirely outside the scope of VAT, every line must also use category O; mixing with taxable lines is not allowed. In practice, the error occurs when an out-of-scope invoice gets one extra line, such as a handling fee, that the software codes S by default.

Solution

Give every invoice line category O (BT-151 = O), or move the non-O lines to a separate invoice.

Quick actions

Validate XML Convert invoice

Valid Examples

O breakdown present and every line has BT-151 = O

Invalid Examples

O breakdown present but one line has BT-151 = S

Code Examples

Valid XML

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

Invalid XML

<cac:InvoiceLine>
  <cac:Item>
    <cac:ClassifiedTaxCategory>
      <cbc:ID>S</cbc:ID>
      <cbc:Percent>19</cbc:Percent>
      <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
    </cac:ClassifiedTaxCategory>
  </cac:Item>
</cac:InvoiceLine>

Affected Fields

BT-118 VAT category code

BT-151 Invoiced item 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.