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BR-O-09:Out of scope must be only category

If O is used, only O category allowed on invoice.

We can fix this automatically

AUTO-FIX

1. For exempt/zero-rate categories, set TaxAmount to 0.

No manual changes needed
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Why This Error Matters

Invoice will be rejected. "Not subject to VAT" (category O) has strict rules: no VAT identifiers allowed, no other categories permitted, and exemption reason required. Non-compliance prevents validation.

How to Fix It

1

Check all categories

Look for mix of O with S, Z, E, etc.

2

Separate invoices

O cannot mix with other VAT categories

Technical Details

XPath: /Invoice - check all TaxCategory values

Common Causes

  • Category O breakdown shows non-zero tax amount
  • BT-117 in O breakdown must be 0.00
  • "Not subject to VAT" cannot have tax amount
  • cbc:TaxAmount contains value instead of zero for O
  • Tax calculation applied to out-of-scope category in error

Frequently Asked Questions

If O is used, only O category allowed on invoice.
Use separate invoices for different VAT treatments. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
Yes, BR-O-09 is a critical error that will cause invoice rejection. It must be fixed before submission to ensure your invoice is accepted by the recipient's system.
Many instances of BR-O-09 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues, including out of scope must be only category.

See Also

Related Errors

Last updated: 16 January 2026

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