BR-E-05
Exempt from VAT (E) · severity: error · in EN 16931 (UBL), EN 16931 (CII)
Official rule text
In an Invoice line (BG-25) where the Invoiced item VAT category code (BT-151) is "Exempt from VAT", the Invoiced item VAT rate (BT-152) shall be 0 (zero).
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-25Invoice lineBT-151Invoiced item VAT category codeBT-152Invoiced item VAT rate
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.