attestwireAttestwire › Rule reference › BR-O-13
BR-O-13 On a not-subject-to-VAT invoice, every allowance must be not subject to VAT
noun · EN 16931 · fatal · BT-95
For a sample invoice, the library reports: This invoice produces a VAT breakdown group (BG-23) with the VAT category code (BT-118) "Not subject to VAT", so no document level allowance (BG-20) may carry a allowance VAT category code (BT-95) other than "O" — but one does: allowances[0] (S).
- Business term
BT-95- Severity
fatal
The fix
Change the vatCategory on those allowances entries to "O", or move the in-scope part of the invoice — lines and adjustments together — onto a separate document. BR-O-11 and BR-O-12 close the same route at breakdown and line level, so there is no arrangement of the four rules that lets category O share a document.
A passing value
"allowances": [{ "amount": 25.00, "vatCategory": "O", "reason": "Goodwill deduction" }]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-13",
"field": "BT-95",
"severity": "fatal",
"message": "This invoice produces a VAT breakdown group (BG-23) with the VAT category code (BT-118) \"Not subject to VAT\", so no document level allowance (BG-20) may carry a allowance VAT category code (BT-95) other than \"O\" — but one does: allowances[0] (S). Category O is a statement about the whole document, not about one figure on it: the transaction falls outside the scope of VAT altogether, so an adjustment carrying any other category would place taxable value on a document that has just declared there is none.",
"fix": "Change the vatCategory on those allowances entries to \"O\", or move the in-scope part of the invoice — lines and adjustments together — onto a separate document. BR-O-11 and BR-O-12 close the same route at breakdown and line level, so there is no arrangement of the four rules that lets category O share a document.",
"example": "\"allowances\": [{ \"amount\": 25.00, \"vatCategory\": \"O\", \"reason\": \"Goodwill deduction\" }]",
"xpath": "/ubl:Invoice/cac:AllowanceCharge[1]/cac:TaxCategory/cbc:ID",
"docsUrl": "https://attestwire.com/rules/BR-O-13"
}
xpath is always a UBL path. On a CII invoice, look for the
matching CII field instead.