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
At least one line is classed as not subject to VAT. Such an item is outside the scope of VAT, so EN 16931 allows no VAT rate on it, not even 0%.
How to fix
Ask the seller for a corrected invoice with no VAT rate on this item, or with the correct VAT category if the supply is taxable after all.
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)