← All rule codes

BR-O-03

Error (blocking) EN 16931 (UBL)EN 16931 (CII)

Official rule text

An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Not subject to VAT" shall not contain the Seller VAT identifier (BT-31), the Seller tax representative VAT identifier (BT-63) or the Buyer VAT identifier (BT-48).

Seeing BR-O-03 in a rejection?

Run your file through the free validator to see every violation at once — or let NormDrift watch your reference invoices so the next ruleset release never surprises you.