einvoice / EN 16931 / XRechnung rule reference
BR-O-05
A 'Not subject to VAT' (O) Invoice line shall NOT contain an Invoiced item VAT rate (BT-152) — ``not(cbc:Percent)``.
Eine Rechnungsposition (BG-25), bei der der Code der Umsatzsteuerkategorie (BT-151) „nicht umsatzsteuerbar“ lautet, darf den Umsatzsteuersatz des in Rechnung gestellten Artikels (BT-152) nicht enthalten.
Deutsche Fassung: Übersetzung der gleichen BT/BG-Semantik (translation — not the official assert).
- Requires
- 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-25BT-151BT-152- Syntax
- Binds the UBL-2.1 Invoice / CreditNote syntax and the UN/CEFACT-CII syntax
- Location (UBL-2.1 path)
cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']- Fix
- Adjust the VAT breakdown at `cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']` so that 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).
- Fix (Deutsch)
- Passen Sie die Umsatzsteueraufschlüsselung bei `cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']` an, sodass gilt: Eine Rechnungsposition (BG-25), bei der der Code der Umsatzsteuerkategorie (BT-151) „nicht umsatzsteuerbar“ lautet, darf den Umsatzsteuersatz des in Rechnung gestellten Artikels (BT-152) nicht enthalten.
- Severity
- fatal
- Provenance source
en16931-ubl- Provenance assert
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).
The Location above is a UBL-2.1 path, and no UN/CEFACT-CII path for this rule is published here; Fix and Fix (Deutsch), verbatim from remediation_catalog.json and not reworded here; the UN/CEFACT-CII binding of this rule is differentially proven against the official CEN EN 16931 1.3.16 Schematron.
Everything here is free and open source — pick up whatever helps, at your own pace:
- Licensing — Apache-2.0 for everyone, including closed-source embedding; an optional $29 / $290 commercial license adds support and rule-corpus update notices.
- German remediation (
--lang de) — the German fix for this rule is in the section above; the CLI surfaces it in place of the English message with--lang de. - Quickstart / free on-ramp — the README, a copy-paste CI-gate recipe, and a 5-minute worked walkthrough.