BR-O-1
'Not Subject to VAT' Used but No Single 'O' VAT Breakdown (BG-23)
What This Error Means
If a line, document-level allowance or charge uses VAT category O (services outside the scope of tax, not subject to VAT), the VAT breakdown must contain exactly one breakdown with category O. The KoSIT report prints the rule as [BR-O-01]. Category O has strict companion rules: no other breakdown may exist (BR-O-11), neither seller nor buyer VAT ID may be stated (BR-O-02), and an exemption reason is required (BR-O-10). The rule is fatal.
How to Fix It
Add exactly one cac:TaxSubtotal with category O, tax amount 0.00 and a reason (code VATEX-EU-O and/or text). Leave the rate out of the lines (BR-O-05), but give 0 in the breakdown, because XRechnung requires BT-119 there (BR-DE-14). Identify the seller by a register number or seller identifier instead of a VAT ID.
<cac:TaxSubtotal>
<cbc:TaxableAmount currencyID="EUR">1500.00</cbc:TaxableAmount>
<cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
<cac:TaxCategory>
<cbc:ID>O</cbc:ID>
<cbc:Percent>0</cbc:Percent>
<cbc:TaxExemptionReasonCode>VATEX-EU-O</cbc:TaxExemptionReasonCode>
<cbc:TaxExemptionReason>Nicht steuerbar</cbc:TaxExemptionReason>
<cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:TaxCategory>
</cac:TaxSubtotal>Fix Automatically
Upload your invoice to our Smart Repair engine. It checks the file against the full KoSIT rule set, including BR-O-1, and corrects supported fields with a GoBD audit trail.
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