BR-O-11

fatalEN 16931EN 16931 business ruleCIIUBLBG-23BT-118

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

Why it fails

The invoice has a VAT breakdown group with category O (not subject to VAT) and also other VAT breakdown groups. Category O cannot be mixed with taxed categories on one invoice.

How to fix it

Split the document: put the out-of-scope items on their own invoice and the taxable items on another. If the items really are taxable, category O is the wrong code - reconsider it.

What the validator checks

CII — context $VATO

not(//ram:ApplicableTradeTax[ram:CategoryCode != 'O'])

UBL — context /ubl:Invoice | /cn:CreditNote

(exists(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'O']) and count(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) != 'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']) = 0) or not(cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']/cbc:ID[normalize-space(.) = 'O'])

Related rules

Part of BR-O — Not subject to VAT.

• BR-O-01
• BR-O-02
• BR-O-03
• BR-O-04
• BR-O-05
• BR-O-06
• BR-O-07
• BR-O-08
• BR-O-09
• BR-O-10
• BR-O-12
• BR-O-13
• BR-O-14

Validate an invoice against this rule →