BR-O-02 — E-Invoice Validation Rule & Fix

Fixture ID: outOfScopeWithVatIds · XPath: N/A (Computed / Semantic Rule)

1. Why This Rule Triggers (Diagnostic Message)

This invoice uses VAT category O (not subject to VAT), so it must not contain the seller VAT identifier (BT-31), the seller tax representative VAT identifier (BT-63) or the buyer VAT identifier (BT-48). Quoting a VAT number on a transaction declared outside the scope of VAT is self-contradictory, and BR-O-11/BR-O-12 further forbid mixing category O with any other category on the same document.

2. How to Fix BR-O-02

Remove seller.vatId and buyer.vatId from an invoice that uses category O. If some lines really are within the scope of VAT, they belong on a separate invoice.

3. Valid Code / Payload Example