# PEPPOL-EN16931-P0105

> Tax Category O MUST be used when exemption reason code is VATEX-EU-O

Checked against Peppol BIS Billing 3.0 2026.5

Canonical: https://einvoicecheck.eu/rules/peppol-en16931-p0105

## Official rule text

Tax Category O MUST be used when exemption reason code is VATEX-EU-O