# BR-O-07

> A 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).

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/br-o-07

## Official rule text

A 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).

## Why did my invoice fail BR-O-07?

A document-level charge (BG-21) with VAT category 'O' (Not subject to VAT) must not contain a Document level charge VAT rate (BT-103). Since the charge is outside the scope of VAT there is no rate to state, so the percentage must be absent.

## Common causes

- cac:AllowanceCharge (ChargeIndicator=true)/cac:TaxCategory/cbc:Percent is populated for category 'O'.
- A blanket 0.00 percent is applied to all charges.
- Category 'O' used instead of 'Z' where a 0% rate was actually meant.
- Rate injected from a default tax-category object.

## How do I fix it?

```
Remove the Percent from the charge's tax category: <cac:TaxCategory><cbc:ID>O</cbc:ID><cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme></cac:TaxCategory> (no cbc:Percent).
```