{
  "id": "BR-O-05",
  "country": "EU",
  "syntax": "ubl",
  "group": "not-subject",
  "severity": "fatal",
  "severity_note": "fatal, from the Flag column of the Peppol BIS Billing 3.0 UBL rules index retrieved 2026-10-18.",
  "spec": "Peppol BIS Billing 3.0, May 2026 release, EN 16931 model bound to UBL",
  "statement": "An Invoice line (BG-25) where the VAT category code (BT-151) is \"Not subject to VAT\" shall not contain an Invoiced item VAT rate (BT-152).",
  "statement_lang": "en",
  "context": "cac:InvoiceLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] | cac:CreditNoteLine/cac:Item/cac:ClassifiedTaxCategory[normalize-space(cbc:ID) = 'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']",
  "test": "not(cbc:Percent)",
  "meaning": "An invoice line whose VAT category is \"Not subject to VAT\" must not contain an invoiced item VAT rate (BT-152). The official message says \"shall not contain\", and it includes \"the\" before \"VAT category code\". The published context matches an invoice line or a credit note line. The category comparison is cbc:ID) = 'O' with spaces around =. The tax-scheme comparison is cbc:ID)='VAT' with no space before =. The test is not(cbc:Percent). It requires the percent element to be absent. It does not compare a rate to 0.",
  "fix": "On a line coded O, omit the invoiced item VAT rate (BT-152).",
  "example_fail": "A line uses category code O and includes a percent element.",
  "example_pass": "A line uses O and has no percent element.",
  "example_note": "Illustration of the condition in the official statement. Not an example published by the source.",
  "source_url": "https://docs.peppol.eu/poacc/billing/3.0/rules/ubl-tc434/BR-O-05/",
  "source_retrieved": "2026-10-18",
  "last_verified": "2026-10-18"
}