Attestwire

Rule reference

BR-O-02 This invoice uses VAT category O (not subject to VAT), so it must not contain the seller VAT identifier (BT-31), the seller tax representative VAT identifier (BT-63) or the buyer VAT identifier (BT-48)

This invoice uses VAT category O (not subject to VAT), so it must not contain the seller VAT identifier (BT-31), the seller tax representative VAT identifier (BT-63) or the buyer VAT identifier (BT-48). Quoting a VAT number on a transaction declared outside the scope of VAT is self-contradictory, and BR-O-11/BR-O-12 further forbid mixing category O with any other category on the same document.

This rule is implemented and its error payload below is real, but the long-form write-up — normative text, worked example, divergence note — is not written yet. Everything the library knows about this rule is on this page. Ask and we will prioritise it.

Business term
BT-31 / BT-48
Severity
fatal

What the library returns

The exact object in result.errors when this rule fires. Generated by running @attestwire/en16931, not transcribed:

TeachingError
{
  "rule": "BR-O-02",
  "field": [
    "BT-31",
    "BT-48"
  ],
  "severity": "fatal",
  "message": "This invoice uses VAT category O (not subject to VAT), so it must not contain the seller VAT identifier (BT-31), the seller tax representative VAT identifier (BT-63) or the buyer VAT identifier (BT-48). Quoting a VAT number on a transaction declared outside the scope of VAT is self-contradictory, and BR-O-11/BR-O-12 further forbid mixing category O with any other category on the same document.",
  "fix": "Remove seller.vatId and buyer.vatId from an invoice that uses category O. If some lines really are within the scope of VAT, they belong on a separate invoice.",
  "docsUrl": "https://attestwire.com/rules/BR-O-02"
}

The fix

Remove seller.vatId and buyer.vatId from an invoice that uses category O. If some lines really are within the scope of VAT, they belong on a separate invoice.

All 58 rules →

Nearby: BR-O-05 — A line uses VAT category O (not subject to VAT), so it must not carry an invoiced item VAT rate (BT-152) at all — not even 0; BR-IC-12 — An invoice with an intra-community supply (category K) must state the deliver-to country code (BT-80); BR-S-02 — A line uses VAT category S (Standard rated), so the invoice must carry the seller VAT identifier (BT-31), the seller tax registration identifier (BT-32), or a seller tax representative (BG-11).

Check this rule against your invoice via the hosted API → https://api.attestwire.com/docs

Arrived from a stack trace? The docsUrl on every error links straight here. Something wrong on this page — tell us.