How do I fix BR-O-07?

Invoice Navigator automatically fixes this issue by correcting the `cac:AllowanceCharge` element in your Invoice (BR-O-07). You can also use Invoice Navigator's compliance engine to correct this automatically in your pipeline.

Is BR-O-07 a critical error?

Yes, BR-O-07 is a critical error that will cause invoice rejection. It must be fixed before submission.

Can BR-O-07 be automatically fixed?

Many instances of BR-O-07 can be automatically corrected using Invoice Navigator's compliance engine. The fix is applied in your pipeline with full audit evidence.

errorEN 16931

`BR-O-07`:When using this VAT category, the VAT rate must be 0 (zero). This category...

When using this VAT category, the VAT rate must be 0 (zero). This category does not have a positive tax rate (applies to `cac:AllowanceCharge`, rule BR-O-07).

Severity

Fatal

Rule set

EN 16931

Country

All EU

Fix type

AUTO-FIX

Confidence

95%

Engine Classification

Remove VAT rate from document-level charges with Not subject to VAT category per EN16931 BR-O-07

Confidence: 95% · Applied automatically in pipeline

What is BR-O-07?

BR-O-07 is a fatal validation rule defined in the EN 16931 specification. It validates the Percent element under TaxCategory in the UBL invoice XML.

When this rule fires, the invoice is non-compliant and will be rejected by Peppol access points and national validation services. The sending system receives a rejection response and the invoice does not reach the buyer.

Target path: //cac:AllowanceCharge[cbc:ChargeIndicator='true']/cac:TaxCategory[cbc:ID='O']/cbc:Percent

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Why This Error Matters

Invoice will be rejected. "Not subject to VAT" (category O) has strict rules: no VAT identifiers allowed, no other categories permitted, and exemption reason required. Non-compliance prevents validation.

BR-O-07 is a hard failure. Invoices that trigger this rule are rejected at the access point and never reach the recipient. In Peppol networks, this means your sending system receives an MLR (Message Level Response) with a rejection status. The invoice must be corrected and re-sent, adding delay to your payment cycle.

Invoice Navigator can automatically correct this error in your pipeline. The fix is applied with full audit evidence, so your compliance trail remains intact.

Validator Behavior

·Causes invoice rejection
·Error returned: BR-O-07
·Specification: EN 16931

Before / After

Failing XML

<Invoice>
  <cac:AllowanceCharge>-100.00</cac:AllowanceCharge>
</Invoice>

Corrected XML

<Invoice>
  <cac:AllowanceCharge>100.00</cac:AllowanceCharge>
</Invoice>

Technical Reference

XPath//cac:AllowanceCharge[cbc:ChargeIndicator='true']/cac:TaxCategory[cbc:ID='O']/cbc:Percent

SpecEN 16931

Operationremove

StrategyRemove VAT rate from document-level charges with Not subject to VAT category per EN16931 BR-O-07

Common Causes

·Document charge with category O contains VAT rate
·BT-103 charge VAT rate present for O category
·"Not subject to VAT" charges must not specify rate
·cbc:Percent element on charge when should be omitted
·Template includes rate field for out-of-scope charge

Seeing this in production? The API handles BR-O-07 automatically. See the fix response →

Related Errors

BR-37

Each Document level charge (BG-21) shall have a Document level charge VAT...

BR-AE-07

Document level charge with reverse charge must have 0% VAT rate

BR-AF-01

When an invoice contains items, allowances, or charges with VAT category...

Last updated: 27 February 2026

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Handle BR-O-07 Automatically in Your Pipeline

The compliance engine auto-remediates this error with controlled safety policies and evidence pack generation.

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BR-O-07:When using this VAT category, the VAT rate must be 0 (zero). This category...