BR-O-10: A VAT breakdown (BG-23) with VAT Category code (BT-118) " Not subject to VAT" shall have…
Peppol BIS Billing 3.0.21 · UBL
Original rule text
[BR-O-10]-A VAT breakdown (BG-23) with VAT Category code (BT-118) " Not subject to VAT" shall have a VAT exemption reason code (BT-121), meaning " Not subject to VAT" or a VAT exemption reason text (BT-120) " Not subject to VAT" (or the equivalent standard text in another language).
exists(cbc:TaxExemptionReason) or (exists(cbc:TaxExemptionReasonCode) )BR-O-10 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-23, BT-118, BT-121, BT-120.
What this rule requires
For each VAT breakdown (cac:TaxSubtotal) whose cac:TaxCategory has cbc:ID equal to 'O' (VAT category code " Not subject to VAT") and whose cac:TaxScheme/cbc:ID equals 'VAT', at least one of two elements must be present inside that cac:TaxCategory: cbc:TaxExemptionReason (BT-120) or cbc:TaxExemptionReasonCode (BT-121). The rule checks only that one of these exists, regardless of its content; a document without either is rejected.
How to fix
Add cbc:TaxExemptionReason or cbc:TaxExemptionReasonCode as a child of the relevant cac:TaxCategory that has cbc:ID = 'O'. The message indicates the reason should mean " Not subject to VAT" or an equivalent standard text, so set the element accordingly; however, the validation test only requires the element to exist.
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-10.
Validate an invoice against these rules · All release changes