errorEN16931

BR-O-11:Mixed VAT categories with "Not subject to VAT". When using VAT category O (Not subject to VAT), no other VAT categories

Mixed VAT categories with "Not subject to VAT". When using VAT category O (Not subject to VAT), no other VAT categories are allowed on the invoice.

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1. Check VAT category consistency. 2. Ensure rates match categories. 3. Add missing identifiers.

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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.

Common Causes

  • Invoice with O category contains other VAT categories
  • "Not subject to VAT" must be the only category on invoice
  • O breakdown found alongside S, E, or other categories
  • Mixed VAT treatment incompatible with O category
  • All items must be O when using out-of-scope category

Frequently Asked Questions

Mixed VAT categories with "Not subject to VAT". When using VAT category O (Not subject to VAT), no other VAT categories are allowed on the invoice.
Mixed VAT categories with "Not subject to VAT". When using VAT category O (Not subject to VAT), no other VAT categories are allowed on the invoice. You can also use Invoice Navigator's automatic Fixer tool to correct this instantly.
Yes, BR-O-11 is a critical error that will cause invoice rejection. It must be fixed before submission to ensure your invoice is accepted.
Many instances of BR-O-11 can be automatically corrected using Invoice Navigator's Fixer tool. Upload your invoice and the tool will identify and fix common issues.

See Also

Last updated: 16 January 2026

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