Error code BR-E-10

VAT exemption without its reason

A VAT breakdown with the category "Exempt from VAT" must give an exemption reason (BT-120 text or BT-121 code).

The official rule

“A VAT breakdown (BG-23) with VAT Category code (BT-118) "Exempt from VAT" shall have a VAT exemption reason code (BT-121) or a VAT exemption reason text (BT-120).”

In EN 16931 1.3.16 (UBL), EN 16931 1.3.17 (UBL)Severity: Error

“A VAT Breakdown (BG-23) with VAT Category code (BT-118) "Exempt from VAT" shall have a VAT exemption reason code (BT-121) or a VAT exemption reason text (BT-120).”

In EN 16931 1.3.16 (CII), EN 16931 1.3.17 (CII)Severity: Error

Official text, in the language the rule set publishes it in.

Fields named: BG-23 · BT-118 · BT-121 · BT-120

Common causes

The exempt VAT category is used without a reason.

How to fix it

Add the reason the sale is exempt (text or code), for example the legal article that applies.

Wrong vs. right (UBL)

Wrong

<cac:TaxCategory>
  <cbc:ID>E</cbc:ID>
  <cbc:Percent>0</cbc:Percent>
  <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:TaxCategory>

Right

<cac:TaxCategory>
  <cbc:ID>E</cbc:ID>
  <cbc:Percent>0</cbc:Percent>
  <cbc:TaxExemptionReason>…</cbc:TaxExemptionReason>
  <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
</cac:TaxCategory>

Related rules

BR-AE-10

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