BR-E-03
Exempt from VAT (E) · severity: error · in EN 16931 (UBL), EN 16931 (CII)
Official rule text
An Invoice that contains a Document level allowance (BG-20) where the Document level allowance VAT category code (BT-95) is "Exempt from VAT" shall contain the Seller VAT Identifier (BT-31), the Seller tax registration identifier (BT-32) and/or the Seller tax representative VAT identifier (BT-63).
What it means
Rule for VAT-exempt items (category E): the VAT breakdown needs an exemption reason, and VAT must be 0.
Fields involved
BG-20Document level allowanceBT-95Document level allowance VAT category codeBT-31Seller VAT IdentifierBT-32Seller tax registration identifierBT-63Seller tax representative VAT identifier
How to fix it
Open the invoice in your invoicing software or XML, correct the fields named in the rule, and check the file again. Our free validator shows exactly where in the file the rule failed. If you need a new compliant invoice, you can create one for free.