BR-O-01
Validation message
An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Not subject to VAT" shall contain exactly one VAT breakdown group (BG-23) with the VAT category code (BT-118) equal to "Not subject to VAT".
Explanation
When lines, allowances or charges are invoiced as not subject to VAT, EN 16931 requires exactly one entry for that category in the VAT breakdown. Conversely, such an entry needs at least one item in this category. Here the entry is missing, doubled, or present without matching items.
How to fix
Ask the seller for a corrected invoice whose VAT breakdown has exactly one 'not subject to VAT' entry, matching the items concerned.
This field is required by §14 Abs. 4 Nr. 8 UStG. A missing or incorrect value may affect input VAT deduction (Vorsteuerabzug) for the recipient.
Applies to
- EN 16931 (UBL)
- EN 16931 (CII)