BR-O-09

Validation message

The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Not subject to VAT" shall be 0 (zero).

Explanation

Supplies not subject to VAT are outside the scope of VAT. The VAT amount of the 'not subject to VAT' category in the VAT breakdown must therefore be 0.

How to fix

Check whether the category is right. Ask the seller for a corrected invoice: with a VAT amount of 0, or with the correct VAT category if VAT is in fact due.

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)