Tools › SmartFormular E-Rechnung lite › Validation rules › BR-AF-10

BR-AF-10

With "IGIC (Canary Islands)" (L) no exemption reason may be given (BT-120, BT-121)

Validation rule of EN 16931 (CEN, rule set 1.3.16) · Level: Error

What the message means

With "IGIC (Canary Islands)" (L) no exemption reason may be given (BT-120, BT-121).

What the issuer needs to change

Remove the exemption reason.

Fields concerned

BG-23 VAT breakdown
BT-118 VAT category code
BT-120 VAT exemption reason text
BT-121 VAT exemption reason code

Your invoice reports BR-AF-10? Check it with SmartFormular E-Rechnung lite, free to try until 31 December 2026: the tool shows every finding with an explanation, the invoice in readable form and a GiroCode to pay – in your browser, no upload.

Check an e-invoice

Origin

Rule set: EN 16931 (CEN, rule set 1.3.16)
Syntax: CII, UBL
Level: Error

Original rule text

A VAT breakdown (BG-23) with VAT Category code (BT-118) "IGIC" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).

Source: CEN/TC 434, EN 16931 validation rules 1.3.16, European Union Public Licence 1.2

Technical details for IT

UBL

Context: /*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'L'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
Test: not(not(cbc:TaxExemptionReason) and not(cbc:TaxExemptionReasonCode))

CII

Context: //rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax[ram:CategoryCode = 'L'][upper-case(ram:TypeCode) = 'VAT']
Test: not(not(ram:ExemptionReason) and not (ram:ExemptionReasonCode))

Related rules

BR-AF-07For a charge with "IGIC (Canary Islands)" (L) the VAT rate is wrong: it must be zero or more
BR-AF-08The taxable amount for "IGIC (Canary Islands)" (L) in the VAT breakdown (BT-116) does not match the lines, …
BR-AF-09The VAT amount for "IGIC (Canary Islands)" (L) (BT-117) is not taxable amount times rate
BR-AG-01Lines, allowances or charges use the VAT category "IPSI (Ceuta and Melilla)" (M), but the VAT breakdown …
BR-AG-02For lines with "IPSI (Ceuta and Melilla)" (M), the seller's VAT number or tax number (BT-31, BT-32) is missing
BR-AG-03For an allowance with "IPSI (Ceuta and Melilla)" (M), the seller's VAT number or tax number (BT-31, BT-32) is …

All validation rules

Technical explanation by robin.vision, not tax or legal advice. Rules as of 31 August 2026 (KoSIT validator configuration).