BR-E-05
Exempt lines need a zero VAT rate
ErrorEN 16931BT-152
Also available in:NederlandsFrançais
What it means
A line marked as exempt from VAT (E) must have a VAT rate of 0%.
Typical causes
- The item still uses its usual taxable rate.
- The software leaves the rate blank for exempt items.
How to fix it
- Check the exempt line’s VAT settings.
- Set the exported VAT rate to 0%.
What the rule says (technical)
In an Invoice line where the VAT category code is 'Exempt from VAT', the invoiced item VAT rate (BT-152) shall be 0.
Set cbc:Percent to 0 for E lines.