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Fatal: fails the selected checks

BR-O-05: Amounts outside VAT have no VAT rate (line)

In short

BR-O-05 means an invoice line has VAT category O (not subject to VAT) but also a VAT rate. Fix it by removing the rate, even a rate of 0, from that item.

On this page

What it means

When an invoice line has VAT category O (not subject to VAT), it must not contain a VAT rate (BT-152) at all.

Why it matters

An amount outside the scope of VAT has no rate, not even zero. Zero rated is a different category (Z), so a rate here makes the VAT treatment ambiguous and the invoice is rejected.

How to fix it

In your invoicing software, set the item or line to the category "not subject to VAT" without a percentage. If your software always writes a rate, check for a separate option for supplies outside the scope of VAT, or ask your software provider. In UBL, leave out cbc:Percent in that tax category.

The rule as published

An Invoice line (BG-25) where the VAT category code (BT-151) is "Not subject to VAT" shall not contain an Invoiced item VAT rate (BT-152).

Business terms: BG-25, BT-151, BT-152

Where this rule applies

Rule set Version
EN 16931 (UBL) 1.3.17
EN 16931 (UBL credit note) 1.3.17
EN 16931 (CII) 1.3.17
XRechnung 3.0 (UBL) 3.0.2
XRechnung 3.0 (UBL credit note) 3.0.2
XRechnung 3.0 (CII) 3.0.2
Peppol BIS Billing 3.0 (invoice) 2026.5
Peppol BIS Billing 3.0 (credit note) 2026.5
Factur-X 1.09 BASIC 1.0.9-2
Factur-X 1.09 EN 16931 1.0.9-2
Factur-X 1.09 EXTENDED 1.0.9-2
ZUGFeRD 2.5 BASIC 2.5.2
ZUGFeRD 2.5 EN 16931 2.5.2
ZUGFeRD 2.5 EXTENDED 2.5.2
SI-UBL 2.0 / NLCIUS (invoice) 2.0.3.13
SI-UBL 2.0 / NLCIUS (credit note) 2.0.3.13
NLCIUS (CII) 1.0.3.13
France CTC (UBL invoice) 1.4.0-04
France CTC (UBL credit note) 1.4.0-04
France CTC (CII) 1.4.0-04
CIUS-RO UBL Invoice 1.0.9 1.0.9
CIUS-RO UBL Credit Note 1.0.9 1.0.9
Rule text from phive-rules 4.6.4.

Check your file

Drop your e-invoice to see whether BR-O-05 still fails, and which other rules do.