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BR-S-10
With "standard rated" (S) no exemption reason may be given (BT-120, BT-121)
What the message means
With "standard rated" (S) no exemption reason may be given (BT-120, BT-121).
What the issuer needs to change
Remove the exemption reason.
Fields concerned
BG-23VAT breakdownBT-118VAT category codeBT-120VAT exemption reason textBT-121VAT exemption reason code
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- 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) "Standard rate" shall not have a VAT exemption reason code (BT-121) or VAT exemption reason text (BT-120).
Technical details for IT
UBL
Context: /*/cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[normalize-space(cbc:ID) = 'S'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT'] Test: not(not(cbc:TaxExemptionReason) and not(cbc:TaxExemptionReasonCode))
CII
Context: //ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode[.='S'] Test: not(not(../ram:ExemptionReason) and not (../ram:ExemptionReasonCode))
Related rules
- BR-S-07For a charge with "standard rated" (S) the VAT rate is wrong: it must be above zero
- BR-S-08The taxable amount for "standard rated" (S) in the VAT breakdown (BT-116) does not match the lines, …
- BR-S-09The VAT amount for "standard rated" (S) (BT-117) is not taxable amount times rate
- BR-Z-01Lines, allowances or charges use the VAT category "zero rated" (Z), but the VAT breakdown (BG-23) does not …
- BR-Z-02For lines with "zero rated" (Z), the seller's VAT number or tax number (BT-31, BT-32) is missing
- BR-Z-03For an allowance with "zero rated" (Z), the seller's VAT number or tax number (BT-31, BT-32) is missing