BR-O-05

Validation message

An Invoice line (BG-25) where the VAT category code (BT-151) is "Not subject to VAT" shall not contain an Invoiced item VAT rate (BT-152).

Explanation

For a line with category 'not subject to VAT', the VAT rate (BT-152) must not be set. When the supply is outside the scope of VAT, a rate is meaningless.

How to fix

Remove the rate field or use a different category.

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