BR-O-05: An Invoice line (BG-25) where the VAT category code (BT-151) is "Not subject to VAT"…
Peppol BIS Billing 3.0.21 · UBL
Original rule text
[BR-O-05]-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).
not(cbc:Percent)BR-O-05 is a fatal rule in the business layer of Peppol BIS Billing 3.0.21 · UBL. An invoice that breaks it is rejected. It refers to BG-25, BT-151, BT-152.
What this rule requires
This is a fatal XRechnung rule. For an invoice line whose VAT category code (BT-151) is O ("Not subject to VAT"), the line must not have a VAT rate (BT-152). In UBL, this means a cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory (or cac:CreditNoteLine/...) with normalized cbc:ID O and VAT tax scheme must not contain a cbc:Percent element. In CII, a ram:ApplicableTradeTax with ram:CategoryCode O and upper-case ram:TypeCode VAT must not contain a ram:RateApplicablePercent element. A document fails if any such element has a percent value.
How to fix
UBL: remove cbc:Percent from the ClassifiedTaxCategory where cbc:ID is O, or change the VAT category code to one that allows a rate. CII: remove ram:RateApplicablePercent from the ApplicableTradeTax where ram:CategoryCode is O, or change the category code. In the generating system, ensure that when the VAT category is O, no VAT rate is output.
Guidance on this rule. The original text above is authoritative.
Where to go next
No published Peppol BIS Billing UBL release comparison lists a change to BR-O-05.
Validate an invoice against these rules · All release changes