Reference

BR-O-14 Not-subject-to-VAT invoice must have no non-O document charge

An invoice that contains a VAT breakdown (BG-23) with VAT category code (BT-118) "Not subject to VAT" (O) shall not contain a document level charge (BG-21) whose Document level charge VAT category code (BT-102) is not "Not subject to VAT".

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 all document level charges must also use category O. In practice, the error occurs when a shipping or handling charge is added with category S to an otherwise out-of-scope invoice.

Solution

Give every document level charge category O (BT-102 = O), or remove the non-O charges.

Quick actions

Validate XML Convert invoice

Valid Examples

O breakdown present and every document charge has BT-102 = O

Invalid Examples

O breakdown present but a document charge has BT-102 = S (19 %)

Code Examples

Valid XML

<cac:AllowanceCharge>
  <cbc:ChargeIndicator>true</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">15.00</cbc:Amount>
  <cac:TaxCategory><cbc:ID>O</cbc:ID><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory>
</cac:AllowanceCharge>

Invalid XML

<cac:AllowanceCharge>
  <cbc:ChargeIndicator>true</cbc:ChargeIndicator>
  <cbc:Amount currencyID="EUR">15.00</cbc:Amount>
  <cac:TaxCategory>
    <cbc:ID>S</cbc:ID>
    <cbc:Percent>19</cbc:Percent>
    <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
  </cac:TaxCategory>
</cac:AllowanceCharge>

Affected Fields

BT-118 VAT category code

BT-102 Document level charge 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.