BR-O-01: Outside-scope VAT needs a breakdown
Outside-scope VAT needs a breakdown; restore the VAT breakdown for the same tax category.
What the rule says
[BR-O-01]-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".
Official en16931 source, version 1.3.16. EUPL 1.2; sources, licences and notices. Syntax and business checks are separate; this is not certification.
Outside-scope VAT needs a breakdown
Outside-scope VAT needs a breakdown. The controlled example changes the specific field or group named by this rule. Remove only /*/cac:TaxTotal/cac:TaxSubtotal[1].
Business terms: BT-102, BT-118, BT-151, BT-95.
Restore the VAT breakdown for the same tax category.
Reproduced failure and correction
Tested on 2 November 2026 with the production SaxonC-HE 13.1 / saxonche 13.1.1 engine, en16931 mode, UBL. The XSD passes; the report then contains BR-O-01. Restoring this fragment makes the complete original invoice pass the selected checks.
[BR-O-01]-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".Additional triggered rules: 1. BR-CO-18. Counts include distinct error and warning codes; the target code is excluded.
Precise mutated XPath: /*/cac:TaxTotal/cac:TaxSubtotal[1].
Before: triggers this rule
<cac:TaxTotal xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2" xmlns:ubl="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2" xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
<cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
</cac:TaxTotal>
After: passes
<cac:TaxTotal xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2" xmlns:ubl="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2" xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
<cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
<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>
<cbc:TaxExemptionReason>Not subject to VAT</cbc:TaxExemptionReason><cac:TaxScheme>
<cbc:ID>VAT</cbc:ID>
</cac:TaxScheme>
</cac:TaxCategory>
</cac:TaxSubtotal>
</cac:TaxTotal>
The context shown is part of a complete invoice; it is not a standalone invoice. Mutation: remove at /*/cac:TaxTotal/cac:TaxSubtotal[1]. The passing baseline is validated with the selected pinned package. UBL examples use a controlled single-line adaptation of the official XRechnung example; the CII example uses the official EN 16931 baseline.
Download complete failing invoice · Download complete passing invoice
Check the rest of the invoice
Repair the source data and exporter, then validate the complete invoice again with the same package. Review every remaining error and warning; a passing rule is not a guarantee of recipient acceptance.
EN 16931 syntax and business checks · XRechnung profile requirements · Pro/Team batch checks.