# BR-E-01 Exempt VAT lines require an exempt VAT breakdown

If any invoice line uses VAT category E, the document VAT breakdown must contain an E category subtotal.

## Problem Description

If any invoice line uses VAT category E, the document VAT breakdown must contain an E category subtotal.

> **ERROR**: XRechnung 3.0

## Context and Significance

Line-level tax categories and document-level VAT breakdown must reconcile so validators can audit taxable bases.

## Solution

Add a VAT subtotal for category E with taxable amount, zero tax amount, zero percent, and exemption reason.

- validate
- convert

## Valid Examples

- Line VAT category E plus document TaxSubtotal with TaxCategory ID E

## Invalid Examples

- Line VAT category E but only standard VAT breakdown is present

## Code Examples

### Valid XML
```
<cac:TaxTotal>
  <cac:TaxSubtotal>
    <cbc:TaxableAmount currencyID="EUR">100.00</cbc:TaxableAmount>
    <cbc:TaxAmount currencyID="EUR">0.00</cbc:TaxAmount>
    <cac:TaxCategory>
      <cbc:ID>E</cbc:ID>
      <cbc:Percent>0</cbc:Percent>
      <cbc:TaxExemptionReasonCode>VATEX-EU-132</cbc:TaxExemptionReasonCode>
      <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
    </cac:TaxCategory>
  </cac:TaxSubtotal>
</cac:TaxTotal>
```

### Invalid XML
```
<cac:InvoiceLine>
  <cac:Item>
    <cac:ClassifiedTaxCategory>
      <cbc:ID>E</cbc:ID>
      <cbc:Percent>0</cbc:Percent>
      <cac:TaxScheme><cbc:ID>VAT</cbc:ID></cac:TaxScheme>
    </cac:ClassifiedTaxCategory>
  </cac:Item>
</cac:InvoiceLine>
<!-- Missing matching E category TaxSubtotal in BG-23 -->
```

## Technical Details

### Affected Fields
BT-151 Invoice line VAT category code, BG-23 VAT breakdown

## Related Rules

- [BR-E-05](/resources/kosit-validator-errors/br-e-05-exempt-vat-rate-must-be-zero)
- [BR-E-08](#)

## Validation Tools

- [Official KoSIT Validator](https://erechnungsvalidator.service-bw.de/): Validate your XRechnung files against all BR-DE rules.
- [Convert PDF to XRechnung](/pdf-to-xrechnung): Automatic validation error fixes when converting.

## Related Resources

- [Official Specification](https://xeinkauf.de/xrechnung/)
- [Test Suite](https://github.com/itplr-kosit/xrechnung-testsuite)
- [Complete Error List](/resources/kosit-validator-errors): Overview of all German XRechnung validation rules.