BR-O-01

What does this rule mean?

At least one line, allowance or charge has VAT category "O" (not subject to VAT), but the VAT breakdown (BG-23) has not exactly one entry with category "O".

Every VAT category used must appear in the breakdown exactly once — that is where the taxed amount and rate are stated.

BG-20

Document level allowances (group)

BG-21

Document level charges (group)

BG-23

VAT breakdown (group)

BG-25

Invoice line (group)

BT-95

Document level allowance VAT category code

BT-102

Document level charge VAT category code

BT-118

VAT category code (UNCL 5305)

BT-151

Invoiced item VAT category code (UNCL 5305)

Where the rule applies

Syntax: CII · UBL

The same rule, expressed twice: UBL and CII name the same fields with different paths. Running a CII file against the UBL rules is why you get errors that mean nothing.

Technical test

The rule passes when this Schematron expression holds true:

not(//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='O']) or (      count(//ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='O'])=1 and      (exists(//ram:SpecifiedLineTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode='O']) or     exists(//ram:CategoryTradeTax[ram:CategoryCode='O'])))

How to fix it

Touches amounts, VAT or IBAN. We never change these automatically — correct them in your source data.

Add exactly one breakdown with category code "O" — or correct the line's category.

Correct the affected entry in your XML, then re-check the invoice. Validation runs locally in your browser — your file never leaves your machine.

Related rules

• BR-O-02An Invoice that contains an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) 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).
• BR-O-03An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) 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).
• BR-O-04An 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).
• BR-O-05An 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).
• BR-O-06A Document level allowance (BG-20) where VAT category code (BT-95) is "Not subject to VAT" shall not contain a Document level allowance VAT rate (BT-96).
• BR-O-07A 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).