{
  "id": "BR-O-09",
  "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": "The VAT category tax amount (BT-117) in a VAT breakdown (BG-23) where the VAT category code (BT-118) is \"Not subject to VAT\" shall be 0 (zero).",
  "statement_lang": "en",
  "context": "/*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'O'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']",
  "test": "xs:decimal(../cbc:TaxAmount) = 0",
  "meaning": "In a VAT breakdown whose category is \"Not subject to VAT\", the VAT category tax amount (BT-117) must be 0 (zero). The official message includes \"the\" before \"VAT category code\" and says \"shall be 0 (zero)\". The context writes cbc:ID) = 'O' with spaces around = and cbc:ID)='VAT' with no space before =. The test is xs:decimal(../cbc:TaxAmount) = 0 with spaces around =. It checks the tax amount. It does not check a percent.",
  "fix": "Set BT-117 on the O breakdown to 0.",
  "example_fail": "An O breakdown has tax amount 19.",
  "example_pass": "An O breakdown has tax amount 0.",
  "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-09/",
  "source_retrieved": "2026-10-18",
  "last_verified": "2026-10-18"
}