attestwireAttestwire › Rule reference › BR-O-02
BR-O-02 Lines not subject to VAT rule out VAT identifiers on the invoice
noun · EN 16931 · fatal · BT-31 / BT-48
For a sample invoice, the library reports: 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).
- Business term
BT-31 / BT-48- Severity
fatal
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.
What the library returns
The full error returned by @attestwire/en16931. It includes the rule ID,
affected field and suggested correction. Developers can use this object in their application:
{
"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"
}