# 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

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".

> **ERROR**: XRechnung 3.0

## Context and Significance

A not-subject-to-VAT invoice is entirely outside the scope of VAT, so its document charges must all use category O.

## Solution

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

- validate
- convert

## 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: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:TaxCategory>
</cac:AllowanceCharge>
```

## Affected Fields

- [BT-118 VAT category code](/resources/xrechnung/bt-118-vat-category-code)
- [BT-102 Document level charge VAT category code](/resources/xrechnung/bt-102-document-level-charge-vat-category-code)

## Related Rules

- [BR-O-01](/resources/kosit-validator-errors/br-o-01-not-subject-vat-breakdown-required)
- [BR-O-11](/resources/kosit-validator-errors/br-o-11-forbids-other-vat-breakdowns)
- [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.