Rules / BR-O-09 · Markdown

BR-O-09

EN 16931-1 layer: en16931

Checked against Peppol BIS Billing 3.0 2026.5

What does BR-O-09 mean? The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Not subject to VAT" shall be 0 (zero).

Why did my invoice fail BR-O-09?

In the 'O' (Not subject to VAT) VAT breakdown (BG-23), the VAT category tax amount (BT-117) must be exactly 0. Because the amounts are outside the scope of VAT, no tax is calculated and the subtotal's tax amount must be zero.

Official rule text

The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is "Not subject to VAT" shall be 0 (zero).

Common causes

• The TaxAmount for the 'O' subtotal was left non-zero or blank.
• A rate was mistakenly applied to the 'O' base, producing a non-zero tax.
• Currency formatting produced a value like 0.001 that is not exactly 0.
• Tax amount copied from another category's subtotal.

How do I fix it?

Set the O subtotal tax amount to zero: <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>.

Related rules

BR-O-01 · BR-O-02 · BR-O-03 · BR-O-04 · BR-O-05 · BR-O-06 · BR-O-07 · BR-O-08