Attestwire

Rule reference

BR-O-10 The VAT breakdown for category O (Not subject to VAT) must have a VAT exemption reason code (BT-121) meaning "Not subject to VAT", or the VAT exemption reason text (BT-120) "Not subject to VAT" (or the equivalent standard text in another language)

The VAT breakdown for category O (Not subject to VAT) must have a VAT exemption reason code (BT-121) meaning "Not subject to VAT", or the VAT exemption reason text (BT-120) "Not subject to VAT" (or the equivalent standard text in another language). You set vatExemptionReasons.O to an empty value, which suppresses the wording this library would otherwise supply. The reason is what tells the buyer — and their auditor — why an invoice line carries no VAT; a zero with no explanation is indistinguishable from a mistake.

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-120 / BT-121
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-10",
  "field": [
    "BT-120",
    "BT-121"
  ],
  "severity": "fatal",
  "message": "The VAT breakdown for category O (Not subject to VAT) must have a VAT exemption reason code (BT-121) meaning \"Not subject to VAT\", or the VAT exemption reason text (BT-120) \"Not subject to VAT\" (or the equivalent standard text in another language). You set vatExemptionReasons.O to an empty value, which suppresses the wording this library would otherwise supply. The reason is what tells the buyer — and their auditor — why an invoice line carries no VAT; a zero with no explanation is indistinguishable from a mistake.",
  "fix": "Either remove vatExemptionReasons.O entirely, in which case this library supplies the standard text \"Not subject to VAT\", or set it to your own wording in the invoice language.",
  "example": "\"vatExemptionReasons\": { \"O\": \"Not subject to VAT\" }",
  "xpath": "/ubl:Invoice/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory/cbc:TaxExemptionReason",
  "docsUrl": "https://attestwire.com/rules/BR-O-10"
}

xpath locates the element in the generated UBL document, which is where a KoSIT or Peppol validator will report the same problem.

A passing value

the shape this field expects
"vatExemptionReasons": { "O": "Not subject to VAT" }

The fix

Either remove vatExemptionReasons.O entirely, in which case this library supplies the standard text "Not subject to VAT", or set it to your own wording in the invoice language.

All 292 rules →

Nearby: BR-O-11 — This invoice contains a VAT breakdown group (BG-23) with the VAT category code (BT-118) "Not subject to VAT", so it must not contain any other VAT breakdown group — but your lines, document level allowances and document level charges also produce "S"; BR-O-09 — The VAT amount of that group, checked against its own taxable amount, for Not subject to VAT; BR-O-12 — This invoice contains a VAT breakdown group (BG-23) with the VAT category code (BT-118) "Not subject to VAT", so no invoice line may carry an invoiced item VAT category code (BT-151) other than "O" — but one line does: line 2 (S).

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

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