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BR-O-06: A Document level allowance where VAT category code is "Not subject to VAT" shall not…

EN 16931 core rule · Error · UBL / CII

StandardEN 16931-1 (European e-invoicing semantic model)SeverityError: the invoice is rejectedSyntaxUBL, CIIBusiness terms
  • BG-20 Document level allowances
  • BT-95 Document level allowance VAT category code
  • BT-96 Document level allowance VAT rate
Applies toEvery EN 16931 invoice: XRechnung, ZUGFeRD 2.x / Factur-X (profiles EN 16931, EXTENDED, XRECHNUNG), Peppol BIS Billing 3.0, and national CIUS such as the Dutch NLCIUS or the Italian/Spanish profiles.

Official rule text

[BR-O-06] A 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).

Why this error occurs

VAT rules tie the VAT category of the lines, allowances and charges to the VAT breakdown of the document. The validator checks that for every category used there is exactly one matching breakdown entry, that the rate and the exemption reason fit the category, and that taxable and tax amounts add up per category.

How to fix it

Use one VAT category code (UNTDID 5305: S standard, Z zero rated, E exempt, AE reverse charge, K intra-community, G export, O not subject, L/M Canary Islands/Ceuta) consistently on the lines and in the breakdown. For E, AE, K, G and O the rate must be 0 and an exemption reason (text or VATEX code) is required; for S the rate must be greater than 0 and no exemption reason is allowed. Recompute the taxable amount per category from the lines.

What the validator checks

Checked element (context):

UBL

cac:AllowanceCharge[cbc:ChargeIndicator=false()]/cac:TaxCategory[normalize-space(cbc:ID)='O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']

Test (XPath):

not(cbc:Percent)

CII

//ram:SpecifiedTradeAllowanceCharge[ram:ChargeIndicator/udt:Indicator=false()]/ram:CategoryTradeTax[ram:CategoryCode = 'O'][upper-case(ram:TypeCode) = 'VAT']

Test (XPath):

not(ram:RateApplicablePercent)

Check your invoice

Drop your XML or PDF on the validator and every failed rule is linked to its page here. Free, no account, the file is not stored.

Check your invoice →

Same check via API:

curl -F file=@invoice.xml https://einvoicechecker.com/v1/validate

Related rules

Frequently asked questions

What does BR-O-06 mean?

BR-O-06 is a en 16931 core rule: A 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).

Will my invoice be rejected because of BR-O-06?

Yes. BR-O-06 is flagged "fatal"; validators (KoSIT, Peppol access points, the German ZRE/OZG-RE portals) reject the invoice until it is fixed.

Which formats does BR-O-06 apply to?

Every EN 16931 invoice: XRechnung, ZUGFeRD 2.x / Factur-X (profiles EN 16931, EXTENDED, XRECHNUNG), Peppol BIS Billing 3.0, and national CIUS such as the Dutch NLCIUS or the Italian/Spanish profiles. Syntax: UBL and CII.

Source: EN 16931-1:2017 schematron (CEN TC434, via Peppol BIS 3.0.20). Catalogue generated from the official schematron on 2026-10-14.