Reference
Markdown exportBR-CL-22 Tax exemption reason code must come from CEF VATEX
The VAT exemption reason code (BT-121) must belong to the CEF VATEX code list.
Problem Description
The VAT exemption reason code (BT-121) must belong to the CEF VATEX code list.
ERROR
XRechnung 3.0
Context and Significance
This EN16931 core code-list rule makes the legal basis for an exemption machine-processable across the EU.
Solution
Set BT-121 to a CEF VATEX code such as VATEX-EU-AE (reverse charge) or VATEX-EU-G (export); the human-readable reason (BT-120) may accompany it.
Quick actions
Valid Examples
Use these points as the practical checks for this section.
- BT-121 = VATEX-EU-AE — reverse charge
- BT-121 = VATEX-EU-G — export outside the EU
Invalid Examples
Use these points as the practical checks for this section.
- BT-121 = §13b UStG — statute reference, not a VATEX code
- BT-121 = EXEMPT — free text
Code Examples
Valid XML
<cac:TaxCategory>
<cbc:ID>AE</cbc:ID>
<cbc:TaxExemptionReasonCode>VATEX-EU-AE</cbc:TaxExemptionReasonCode>
</cac:TaxCategory>Invalid XML
<cac:TaxCategory>
<cbc:ID>AE</cbc:ID>
<cbc:TaxExemptionReasonCode>EXEMPT</cbc:TaxExemptionReasonCode>
</cac:TaxCategory>