BR-O-01
EN 16931-1 layer: en16931
Checked against Peppol BIS Billing 3.0 2026.5
What does BR-O-01 mean? An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Not subject to VAT" shall contain exactly one VAT breakdown group (BG-23) with the VAT category code (BT-118) equal to "Not subject to VAT".
Why did my invoice fail BR-O-01?
If any invoice line (BG-25), document-level allowance (BG-20) or document-level charge (BG-21) is coded with VAT category 'O' (Not subject to VAT), then the document must carry exactly one VAT breakdown (BG-23) with category code (BT-118) 'O'. This ensures out-of-scope amounts are summarized in precisely one tax subtotal so the totals reconcile.
Official rule text
An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the VAT category code (BT-151, BT-95 or BT-102) is "Not subject to VAT" shall contain exactly one VAT breakdown group (BG-23) with the VAT category code (BT-118) equal to "Not subject to VAT".
Common causes
- A line/allowance/charge uses category 'O' but the cac:TaxTotal/cac:TaxSubtotal for category 'O' is missing entirely.
- Two or more 'O' TaxSubtotal groups were generated instead of one consolidated group.
- Category 'O' was mixed with other categories in the same breakdown group.
- The TaxScheme/TaxCategory ID on the breakdown was set to something other than 'O'.
How do I fix it?
Emit exactly one TaxSubtotal for category O: <cac:TaxSubtotal><cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount><cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount><cac:TaxCategory><cbc:ID>O</cbc:ID><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory></cac:TaxSubtotal>
Related rules
BR-O-02 · BR-O-03 · BR-O-04 · BR-O-05 · BR-O-06 · BR-O-07 · BR-O-08 · BR-O-09
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