BR-O-05: Item VAT rate (BT-152) must not be present

ExampleEN 16931 (UBL)

An invoice built like a valid one, except for this:

<cac:ClassifiedTaxCategory>
  <cbc:ID>O</cbc:ID>
  <cbc:Percent>0.00</cbc:Percent>
  <cac:TaxScheme>
    <cbc:ID>VAT</cbc:ID>
  </cac:TaxScheme>
</cac:ClassifiedTaxCategory>

The validator says: VAT category O must not carry Item VAT rate (BT-152).

Official validation message

This is the official EN 16931 validation message for this rule, quoted verbatim in English from the validation artefacts below. It is not translated: a translation would no longer be the official 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).

Quoted verbatim and unmodified from the official EN 16931 validation artefacts published by CEN/TC 434, release validation-1.3.16 of April 10, 2026, licensed under the European Union Public Licence v. 1.2. Provided without warranty of any kind, including as to accuracy. Source and licence →

How to fix it

Remove Item VAT rate from every line in this VAT category.

Frequently asked questions

What does BR-O-05 mean?

Item VAT rate (BT-152) must not be present. The rule runs under EN 16931 (UBL), Peppol BIS 3.0, and XRechnung 3.0 (UBL).

How do I fix BR-O-05?

Remove Item VAT rate from every line in this VAT category. In UBL the element is ⁦/Invoice/cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory/cbc:Percent⁩.