# BR-O-09

Source: https://xmlvalid.com/rules/BR-O-09

> 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).

- Level: error
- Rule sets: EN 16931 rules (UBL) 1.3.17, EN 16931 rules 1.3.16 (UBL), EXTENDED-CTC-FR rules (UBL) 1.4.0.04, Romanian RO e-Factura rules (UBL) 1.0.9
- 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`

> 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).

- Level: error
- Rule sets: EN 16931 rules (CII) 1.3.17, EN 16931 rules 1.3.16 (CII)
- Context: `//rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode = 'O'][upper-case(ram:TypeCode) = 'VAT']`
- Test: `ram:CalculatedAmount = 0`

> 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).

- Level: error
- Rule sets: Factur-X BASIC WL rules 1.09, Factur-X EN 16931 rules 1.09.2, Factur-X EXTENDED rules 1.09.2
- Context: `//rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode = 'O']`
- Test: `ram:CalculatedAmount = 0`

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