E-invoice rule EN 16931 schematron
BR-O-04: With VAT category O (not subject to VAT)
With VAT category O (not subject to VAT) the document must not carry a seller VAT identifier (BT-31), a tax representative VAT identifier (BT-63) or a buyer VAT identifier (BT-48). Remove cac:PartyTaxScheme with the VAT tax scheme.
Original wording of the rule
[BR-O-04]-An Invoice that contains a Document level charge (BG-21) where the Document level charge VAT category code (BT-102) is "Not subject to VAT" shall not contain the Seller VAT identifier (BT-31), the Seller tax representative VAT identifier (BT-63) or the Buyer VAT identifier (BT-48).
Source of the quotation: EN 16931 schematron (ConnectingEurope/eInvoicing-EN16931, licence EUPL 1.2)
How to fix it
- Open the XML file of the e-invoice in a text editor.
- Add or correct the element the way the wording of the rule above asks for.
- Save the file and check it again with our checker. It runs in your browser, the file is never uploaded.
When it is reported
Profile: EN 16931, Peppol BIS Billing 3.0, XRechnung 3.x
How we rate it: error
UBL elements: cac:PartyTaxScheme
Where we point in the file: /Invoice/cac:AllowanceCharge[2]
Related rules
- BR-O-02 With VAT category O (not subject to VAT) the document must not carry
- BR-O-03 With VAT category O (not subject to VAT) the document must not carry
- BR-O-05 Line 1 has VAT category O (not subject to VAT), so no VAT rate
- BR-O-06 The allowance on document level has VAT category O
- BR-O-07 The charge on document level has VAT category O (not subject to VAT)
Our check is not complete: we do not check the XSD schema and we do not implement every rule, and a file that passes says nothing about whether the buyer or the Peppol network will accept it. Licences for the quoted wordings are listed in our sources.