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BR-Z-10

With "zero rated" (Z) 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 "zero rated" (Z) 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) "Zero rated" 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) = 'Z'][cac:TaxScheme/normalize-space(upper-case(cbc:ID))='VAT']
Test: not(not((cbc:TaxExemptionReason) or (cbc:TaxExemptionReasonCode)))

CII

Context: //ram:ApplicableHeaderTradeSettlement/ram:ApplicableTradeTax/ram:CategoryCode[. = 'Z']
Test: not(not(../ram:ExemptionReason) and not (../ram:ExemptionReasonCode))

Related rules

BR-Z-07For a charge with "zero rated" (Z) the VAT rate is wrong: it must be 0
BR-Z-08The taxable amount for "zero rated" (Z) in the VAT breakdown (BT-116) does not match the lines, allowances …
BR-Z-09With "zero rated" (Z) the VAT amount in the breakdown (BT-117) must be 0

All validation rules

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