BR-O-04 — E-Invoice Validation Rule & Fix

Fixture ID: outOfScopeAllowanceWithVatIds · XPath: /ubl:Invoice/cac:AllowanceCharge[2]/cac:TaxCategory/cbc:ID

1. Why This Rule Triggers (Diagnostic Message)

This invoice contains a document level charge (BG-21) whose VAT category code (BT-102) is O (Not subject to VAT) — charges[0] — so the invoice must not contain the seller VAT identifier (BT-31), the seller tax representative VAT identifier (BT-63) or the buyer VAT identifier (BT-48). This is the one member of the family that runs backwards. "Not subject to VAT" says the transaction falls outside the scope of VAT entirely, so quoting a VAT number on it is self-contradictory: a VAT identifier is an assertion that the holder is acting as a taxable person in the very transaction the document says is not one.

2. How to Fix BR-O-04

Remove seller.vatId, buyer.vatId and any taxRepresentative from an invoice carrying a category O allowance or charge. If the supply really is within the scope of VAT, change the entry's vatCategory instead — Z for taxed at 0%, E for exempt.

3. Valid Code / Payload Example

"seller": { "taxRegistrationId": "18/181/08155" }