BR-O-07: A Document level charge (BG-21) where the VAT category code (BT-102) is "Not subject to…
Peppol BIS Billing 3.0.21 · UBL
Original rule text
[BR-O-07]-A Document level charge (BG-21) where the VAT category code (BT-102) is "Not subject to VAT" shall not contain a Document level charge VAT rate (BT-103).
not(cbc:Percent)BR-O-07 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-21, BT-102, BT-103.
What this rule requires
A document-level charge (BG-21) with VAT category code 'O' (Not subject to VAT) must not contain a VAT rate. In UBL, this applies to cac:AllowanceCharge[cbc:ChargeIndicator=true()] whose cac:TaxCategory has cbc:ID 'O' and cac:TaxScheme/cbc:ID 'VAT'; the test prohibits the presence of cbc:Percent. In CII, it applies to ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=true()] whose ram:CategoryTradeTax has ram:CategoryCode 'O' and ram:TypeCode 'VAT'; the test prohibits the presence of ram:RateApplicablePercent. A document fails when such a VAT rate element exists in the matching document-level charge.
How to fix
Remove the VAT rate element (cbc:Percent in UBL or ram:RateApplicablePercent in CII) from the document-level charge that has VAT category code 'O' and VAT scheme. If a rate is needed for other charges, ensure it is not present for the 'Not subject to VAT' category.
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-07.
Validate an invoice against these rules · All release changes