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BR-AG-10

With "IPSI (Ceuta and Melilla)" (M) 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 "IPSI (Ceuta and Melilla)" (M) 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

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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) "IPSI" 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) = 'M'][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 = 'M'][upper-case(ram:TypeCode) = 'VAT']
Test: not(not(ram:ExemptionReason) and not (ram:ExemptionReasonCode))

Related rules

BR-AG-07For a charge with "IPSI (Ceuta and Melilla)" (M) the VAT rate is wrong: it must be zero or more
BR-AG-08The taxable amount for "IPSI (Ceuta and Melilla)" (M) in the VAT breakdown (BT-116) does not match the lines, …
BR-AG-09The VAT amount for "IPSI (Ceuta and Melilla)" (M) (BT-117) is not taxable amount times rate
BR-B-01Lines, allowances or charges use the VAT category "split payment (Italy)" (B), but the VAT breakdown (BG-23) …
BR-B-02For lines with "split payment (Italy)" (B), the seller's VAT number or tax number (BT-31, BT-32) is missing
BR-E-01Lines, allowances or charges use the VAT category "exempt from VAT" (E), but the VAT breakdown (BG-23) does …

All validation rules

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