errorEN 16931

BR-O-11:Mixed VAT categories with "Not subject to VAT". When using VAT category O...

Mixed VAT categories with "Not subject to VAT". When using VAT category O (Not subject to VAT), no other VAT categories are allowed on the invoice.

Severity
Fatal
Rule set
EN 16931
Country
All EU
Fix type
BLOCKED

Engine Classification

Financial or legal field · Modification blocked by policy

What is BR-O-11?

BR-O-11 is a fatal validation rule defined in the EN 16931 specification. It checks whether mixed vat categories with "not subject to vat". when using vat category o....

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.

This error requires manual correction — financial fields are protected by policy.Test This Error ↓

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-11 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.

Validator Behavior

  • ·Causes invoice rejection
  • ·Error returned: BR-O-11
  • ·Specification: EN 16931

Before / After

Failing XML
<cac:TaxTotal>
  <cac:TaxSubtotal>-100.00</cac:TaxSubtotal>
</cac:TaxTotal>
Corrected XML
<cac:TaxTotal>
  <cac:TaxSubtotal>100.00</cac:TaxSubtotal>
</cac:TaxTotal>

Technical Reference

SpecEN 16931
Strategy1. Check VAT category consistency. 2. Ensure rates match categories. 3. Add missing identifiers.

Common Causes

  • ·Invoice with O category contains other VAT categories
  • ·"Not subject to VAT" must be the only category on invoice
  • ·O breakdown found alongside S, E, or other categories
  • ·Mixed VAT treatment incompatible with O category
  • ·All items must be O when using out-of-scope category

Seeing this in production? The API handles BR-O-11 automatically. See the fix response →

See Also

EN 16931 Validator

Check your invoice now

Related Errors

BR-45

Each VAT breakdown (BG-23) shall have a VAT category taxable amount (BT-116).

BR-48

Document allowance tax category required

BR-AE-09

Reverse charge VAT breakdown tax amount must be zero

Last updated: 27 February 2026

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