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BR-O-10

Explain why the supply is outside VAT

ErrorEN 16931BT-120BT-121

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What it means

The VAT breakdown for outside-scope supplies (O) needs a reason, as text or as an exemption reason code.

Typical causes

  • The outside-scope VAT setting has no reason.
  • The explanation is only on the PDF.

How to fix it

  1. Confirm why the supply is outside the scope of VAT.
  2. Add that reason to the VAT breakdown or use the appropriate code, such as VATEX-EU-O.
What the rule says (technical)

A VAT breakdown with VAT category code 'Not subject to VAT' shall have a VAT exemption reason code (BT-121) or text (BT-120).

Add cbc:TaxExemptionReasonCode VATEX-EU-O or a reason text.

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