Attestwire › Rule reference › BR-O-12

BR-O-12 On a not-subject-to-VAT invoice, every line must be not subject to VAT

noun · EN 16931 · fatal · BT-151

For a sample invoice, the library reports: 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).

Business term

BT-151

Severity

fatal

The fix

Move the non-O lines to a separate invoice, or correct their vatCategory if "O" was the intended treatment for them too. Note that an invoice using category O must also carry no VAT identifiers at all (BR-O-02).

A passing value

"vatCategory": "O"

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-12",
  "field": "BT-151",
  "severity": "fatal",
  "message": "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). This is BR-O-11's counterpart at line level; together they make category O all-or-nothing for the document.",
  "fix": "Move the non-O lines to a separate invoice, or correct their vatCategory if \"O\" was the intended treatment for them too. Note that an invoice using category O must also carry no VAT identifiers at all (BR-O-02).",
  "example": "\"vatCategory\": \"O\"",
  "xpath": "/ubl:Invoice/cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:ID",
  "docsUrl": "https://attestwire.com/rules/BR-O-12"
}

xpath is always a UBL path. On a CII invoice, look for the matching CII field instead.