BR-E-10 error

What this rule checks

Explanation

For a VAT breakdown group whose category code is "E" (Exempt from VAT), either a VAT exemption reason code (BT-121) or a VAT exemption reason text (BT-120) must be present — one or the other, or both. This is a presence check on the justification for the exemption, not on the exemption itself.

How to fix it

Add either the exemption reason code or the exemption reason text (or both) to the exempt VAT breakdown group (UBL: cbc:TaxExemptionReasonCode / cbc:TaxExemptionReason under TaxCategory; CII: ram:ExemptionReasonCode / ram:ExemptionReason under ApplicableTradeTax).

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Rule set version: EN16931 validation-1.3.16 (ConnectingEurope/eInvoicing-EN16931)

Informational tool — not legal or tax advice.