InvoiceVerify

BR-S-10

Remove the exemption reason for taxable VAT

ErrorEN 16931BT-120BT-121

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What it means

The VAT breakdown for a standard or reduced rate (S) must not contain an exemption reason or exemption reason code.

Typical causes

  • An exemption reason was copied from another invoice.
  • The VAT code adds an exemption reason automatically.

How to fix it

  1. Check that category S is correct.
  2. Remove the exemption reason and its code from that VAT breakdown.
What the rule says (technical)

A VAT breakdown with VAT category code 'Standard rated' shall not have a VAT exemption reason code (BT-121) or text (BT-120).

Remove TaxExemptionReason / TaxExemptionReasonCode from the S subtotal.

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