BR-E-10
Explain the VAT exemption
ErrorEN 16931BT-120BT-121
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What it means
The VAT breakdown for exempt supplies (E) needs an exemption reason, either as text or as a code.
Typical causes
- The exemption code has no reason configured.
- The reason appears only on the PDF.
How to fix it
- Confirm the applicable exemption with your bookkeeper.
- Enter its reason text or appropriate exemption code in the VAT breakdown.
What the rule says (technical)
A VAT breakdown with VAT category code 'Exempt from VAT' shall have a VAT exemption reason code (BT-121) or a VAT exemption reason text (BT-120).
Add cbc:TaxExemptionReasonCode (e.g. VATEX-EU-132) or a free-text reason.
Related rules
- BR-32Invoice allowance VAT category is missing
- BR-37Invoice charge VAT category is missing
- BR-45VAT taxable amount is missing
- BR-46VAT breakdown amount is missing
- BR-47VAT category is missing from the breakdown
- BR-48VAT rate is missing from the breakdown
- BR-CO-14VAT total doesn’t match the breakdown
- BR-CO-17VAT amount doesn’t match its calculation