# BR-O-09

> 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).

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/br-o-09

## 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).

## 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.

## 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>.
```