[{"data":1,"prerenderedAt":57},["ShallowReactive",2],{"rule-br-o-05":3},{"rule":4,"fr":23,"related":30,"rejections":55,"ruleset_version":56},{"code":5,"severity":6,"field":7,"business_term":8,"message_en":9,"fix_en":10,"expected":11,"actual":12,"auto_repairable":13,"source":14,"fixture":15,"fixtures":16,"fixture_count":21,"group":11,"cleared_by_repair":13,"family":22},"BR-O-05","error","lines[1].vat_rate","BT-152","Invoice line 2 is outside the scope of VAT but carries a rate.","Remove lines[1].vat_rate, or move the line to a category that is within scope.",null,"20.00",true,"EN 16931","standard-services--out-of-scope-mixed",[17,18,19,15,20],"mixed-operation--out-of-scope-mixed","multi-rate-goods--out-of-scope-mixed","prepayment-deducted--out-of-scope-mixed","with-allowance-and-charge--out-of-scope-mixed",5,"en16931",{"consequence":24,"correction":25,"explication":26,"meta":27,"question":28,"titre":29},"La facture est rejetée tant que la ligne hors champ porte un taux incompatible avec sa catégorie.","Supprimez lines[1].vat_rate sur la ligne concernée, ou reclassifiez la ligne dans une catégorie relevant du champ de la TVA si c'est la classification qui est erronée.","La règle BR-O-05 interdit qu'une ligne classée hors champ de la TVA (catégorie O) porte un taux (BT-152). Hors du champ de la taxe, la notion même de taux est sans objet : indiquer 20 % sur une telle ligne suggère une taxation qui n'existe pas et fausse le calcul du montant total de TVA attendu par les contrôles.","Une ligne hors champ de la TVA (catégorie O) porte un taux de TVA : la norme l'interdit, aucun taux ne s'applique hors du champ. Corrigez la ligne.","Pourquoi une ligne hors champ de la TVA ne doit-elle pas porter de taux (BR-O-05) ?","BR-O-05 : taux de TVA renseigné sur une ligne hors champ (O)",[31,34,37,40,43,46,49,52],{"code":32,"slug":33},"BR-01","br-01",{"code":35,"slug":36},"BR-02","br-02",{"code":38,"slug":39},"BR-03","br-03",{"code":41,"slug":42},"BR-04","br-04",{"code":44,"slug":45},"BR-05","br-05",{"code":47,"slug":48},"BR-06","br-06",{"code":50,"slug":51},"BR-07","br-07",{"code":53,"slug":54},"BR-08","br-08",[],"2026.08.1",1790973574202]