BR-E-10
Exempt from VAT (E) · severity: error · in EN 16931 (UBL), EN 16931 (CII)
Official rule text
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).
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-23VAT breakdownBT-118VAT category codeBT-121VAT exemption reason codeBT-120VAT exemption reason text
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.