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BR-E-10

The invoice shows no VAT – category "exempt from VAT" (E) – but gives no reason (BT-120 or BT-121)

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

What the message means

The invoice shows no VAT – category "exempt from VAT" (E) – but gives no reason (BT-120 or BT-121).

What the issuer needs to change

Give the reason, for example the provision of the VAT Act under which no VAT is charged.

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) "Exempt from VAT" shall have a VAT exemption reason code (BT-121) or a 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) = 'E'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
Test: not(exists(cbc:TaxExemptionReason) or exists(cbc:TaxExemptionReasonCode))

CII

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

Related rules

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-09With "exempt from VAT" (E) the VAT amount in the breakdown (BT-117) must be 0
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
BR-G-03For an allowance with "export outside the EU" (G), 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).