BR-O-05 — E-Invoice Validation Rule & Fix

Fixture ID: ratedO · XPath: /ubl:Invoice/cac:InvoiceLine[1]/cac:Item/cac:ClassifiedTaxCategory/cbc:Percent

1. Why This Rule Triggers (Diagnostic Message)

Line 1 uses VAT category O (not subject to VAT), so it must not carry an invoiced item VAT rate (BT-152) at all — not even 0. "Outside the scope of VAT" means the transaction has no rate, which is a different statement from "the rate is zero".

2. How to Fix BR-O-05

Remove vatRate from this line. If the supply is inside the scope of VAT but taxed at 0%, use category Z instead.

3. Valid Code / Payload Example

"vatCategory": "O"