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BR-E-09
With "exempt from VAT" (E) the VAT amount in the breakdown (BT-117) must be 0
What the message means
With "exempt from VAT" (E) the VAT amount in the breakdown (BT-117) must be 0.
What the issuer needs to change
Set the VAT amount to 0 or check the category.
Fields concerned
BG-23VAT breakdownBT-117VAT category tax amountBT-118VAT category code
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- Rule set
- EN 16931 (CEN, rule set 1.3.16)
- Syntax
- CII, UBL
- Level
- Error
Original rule text
The VAT category tax amount (BT-117) In a VAT breakdown (BG-23) where the VAT category code (BT-118) equals "Exempt from VAT" shall equal 0 (zero).
Technical details for IT
UBL
Context: /*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] Test: not(xs:decimal(../cbc:TaxAmount) = 0)
CII
Context: //rsm:SupplyChainTradeTransaction/ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode[. = 'E'][upper-case(../ram:TypeCode) = 'VAT'] Test: not(../ram:CalculatedAmount = 0)
Related rules
- BR-E-06For an allowance with "exempt from VAT" (E) the VAT rate is wrong: it must be 0
- BR-E-07For a charge with "exempt from VAT" (E) the VAT rate is wrong: it must be 0
- BR-E-08The taxable amount for "exempt from VAT" (E) in the VAT breakdown (BT-116) does not match the lines, …
- BR-E-10The invoice shows no VAT – category "exempt from VAT" (E) – but gives no reason (BT-120 or BT-121)
- BR-G-01Lines, allowances or charges use the VAT category "export outside the EU" (G), but the VAT breakdown (BG-23) …
- BR-G-02For lines with "export outside the EU" (G), the seller's VAT number or tax number (BT-31, BT-32) is missing