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Fatal: fails the selected checks

BR-O-11: An invoice outside VAT can have only one VAT breakdown entry

In short

BR-O-11 means the VAT breakdown has an O (not subject to VAT) entry next to entries for other categories. Fix it by sending amounts outside VAT and amounts with VAT on separate invoices.

On this page

What it means

An invoice whose VAT breakdown (BG-23) contains category O (not subject to VAT) must not contain any other VAT breakdown entries.

Why it matters

An invoice is either outside the VAT system or it is not. Mixing O with VAT categories makes the seller's VAT status unclear, so EN 16931 does not allow it and the invoice is rejected.

How to fix it

Split the invoice: put everything outside VAT on one invoice and the rest on another. If you are registered for VAT, the O items probably belong in another category, such as E (exempt), and can then stay on the same invoice.

The rule as published

An Invoice that contains a VAT breakdown group (BG-23) with a VAT category code (BT-118) "Not subject to VAT" shall not contain other VAT breakdown groups (BG-23).

Business terms: BG-23, BT-118

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 WL 1.0.9-2
Factur-X 1.09 BASIC 1.0.9-2
Factur-X 1.09 EN 16931 1.0.9-2
ZUGFeRD 2.5 BASIC WL 2.5.2
ZUGFeRD 2.5 BASIC 2.5.2
ZUGFeRD 2.5 EN 16931 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-11 still fails, and which other rules do.