attestwireAttestwire › Rule reference › BR-O-04
BR-O-04 A charge not subject to VAT rules out VAT identifiers on the invoice
noun · EN 16931 · fatal · BT-31 / BT-48
For a sample invoice, the library reports: This invoice contains a document level charge (BG-21) whose VAT category code (BT-102) is O (Not subject to VAT) — charges[0] — so the invoice 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, buyer.vatId and any taxRepresentative from an invoice carrying a category O allowance or charge. If the supply really is within the scope of VAT, change the entry's vatCategory instead — Z for taxed at 0%, E for exempt.
A passing value
"seller": { "taxRegistrationId": "18/181/08155" }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-04",
"field": [
"BT-31",
"BT-48"
],
"severity": "fatal",
"message": "This invoice contains a document level charge (BG-21) whose VAT category code (BT-102) is O (Not subject to VAT) — charges[0] — so the invoice 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 is the one member of the family that runs backwards. \"Not subject to VAT\" says the transaction falls outside the scope of VAT entirely, so quoting a VAT number on it is self-contradictory: a VAT identifier is an assertion that the holder is acting as a taxable person in the very transaction the document says is not one.",
"fix": "Remove seller.vatId, buyer.vatId and any taxRepresentative from an invoice carrying a category O allowance or charge. If the supply really is within the scope of VAT, change the entry's vatCategory instead — Z for taxed at 0%, E for exempt.",
"example": "\"seller\": { \"taxRegistrationId\": \"18/181/08155\" }",
"xpath": "/ubl:Invoice/cac:AllowanceCharge[2]/cac:TaxCategory/cbc:ID",
"docsUrl": "https://attestwire.com/rules/BR-O-04"
}
xpath is always a UBL path. On a CII invoice, look for the
matching CII field instead.